SEC Company Response from WORLD TREE USA, LLC (CIK 0001687316) — Apr 29, 2020
WORLD TREE USA, LLC (CIK 0001687316)
Date: April 29, 2020 · CIK: 0001687316 · Accession: 0001477932-20-002296
AI Filing Summary & Sentiment
File numbers found in text: 024-11051
Referenced dates: April 8, 2020
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CORRESP
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filename1.htm
wtcu_corresp.htm
April 29, 2020
Via EDGAR
Attn: Jeffrey Gabor, Attorney-Advisor
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549-4561
Re:
World Tree USA, LLC
Post-Qualification Amendment No. 1 to Offering Statement on Form 1-A
Filed March 12, 2020
File No. 024-11051
Dear Mr. Gabor:
In response to your letter dated April 8, 2020, concerning the deficiencies in our offering statement on Form 1-A, we provide the following responses:
Post-Qualification Amendment No. 1 to Offering Statement on Form 1-A
Part F/S
Unaudited Financial Statements, page F-1
1.
Your unaudited financial information for the twelve months ended December 31, 2019 does not include footnotes, and, as such, is not complete. Revise to provide updated audited financial statements for the year ended December 31, 2019 with complete footnotes. Refer to the guidance in “Part FS” for Tier 2 filings within Form 1-A.
ANSWER:
We have revised to include the appropriate audited financial statements with footnotes in accordance with Part FS for Tier 2 filings within Form 1-A.
Yours truly,
/s/ Wendy Burton
Wendy Burton, President and CEO