SEC Company Response from Datavault AI Inc. (DVLT) (CIK 0001682149) (DVLT) — Jun 22, 2018
Datavault AI Inc. (DVLT) (CIK 0001682149)
Date: June 22, 2018 · CIK: 0001682149 · Accession: 0001144204-18-035341
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-224267
Referenced dates: June 5, 2018
Letter
Office of Electronics and Machinery Securities and Exchange Commission Division of Corporation Finance Re: Summit Semiconductor, Inc. Amendment No. 2 to Registration Statement on Form S-1 (the “Registration Statement”) Filed May 31, 2018 File No. 333-224267
Dear Ms. Ravitz:
This letter responds to the Staff’s comment letter dated June 5, 2018, relating to the above-captioned Registration Statement. For your convenience, we have restated the Staff’s comment and have provided our response below such comment.
Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. In particular, your filing must be amended to present updated financial statements required by Rule 8-08 of Regulation S-X. Further, your Management’s Discussion and Analysis section must be amended to address the periods required to be included by Regulation S-X. Refer to Item 303(b) of Regulation S-K. We will not perform a detailed examination of the registration statement and we will not issue comments. We suggest that you consider filing a substantive amendment to correct the deficiencies.
If you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend that the Commission deny your request.
The Registration Statement has been amended in accordance with the Staff's comment, including to present updated financial statements through the period ended March 31, 2018 as required by Rule 8-08 of Regulation S-X and updated disclosure in the Management’s Discussion and Analysis section of the Registration Statement to address the periods required to be included by Regulation S-X.
If you have any questions regarding our responses, please contact David E. Danovitch at 212-603-6300 or ded@robinsonbrog.com.
Sincerely,
/s/ Brett Moyer
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CORRESP
1
filename1.htm
June 22, 2018
Amanda Ravitz
Assistant Director
Office of Electronics and Machinery
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 20549
Re: Summit Semiconductor,
Inc.
Amendment
No. 2 to Registration Statement on Form S-1 (the “Registration Statement”)
Filed
May 31, 2018
File
No. 333-224267
Dear Ms. Ravitz:
This letter responds
to the Staff’s comment letter dated June 5, 2018, relating to the above-captioned Registration Statement. For your convenience,
we have restated the Staff’s comment and have provided our response below such comment.
Our
preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements
of the Securities Act of 1933, the rules and regulations under that Act, and the requirements of the form. In particular, your
filing must be amended to present updated financial statements required by Rule 8-08 of Regulation S-X. Further, your Management’s
Discussion and Analysis section must be amended to address the periods required to be included by Regulation S-X. Refer to Item
303(b) of Regulation S-K. We will not perform a detailed examination of the registration statement and we will not issue comments.
We suggest that you consider filing a substantive amendment to correct the deficiencies.
If
you were to request acceleration of the effective date of the registration statement in its present form, we would likely recommend
that the Commission deny your request.
The Registration Statement has been amended in accordance
with the Staff's comment, including to present updated financial statements through the period ended March 31, 2018 as required
by Rule 8-08 of Regulation S-X and updated disclosure in the Management’s Discussion and Analysis section of the Registration
Statement to address the periods required to be included by Regulation S-X.
If you have any questions regarding our responses, please contact
David E. Danovitch at 212-603-6300 or ded@robinsonbrog.com.
Sincerely,
/s/ Brett Moyer
Chief Executive Officer