Correspondence 0001493152-24-030119 from FORGE INNOVATION DEVELOPMENT CORP. (FGNV) (CIK 0001687919) (FGNV)
FORGE INNOVATION DEVELOPMENT CORP. (FGNV) (CIK 0001687919)
Date: Aug. 2, 2024 · CIK: 0001687919 · Accession: 0001493152-24-030119
AI Filing Summary & Sentiment
File numbers found in text: 333-218248
Referenced dates: July 24, 2024
Letter
BARNETT & LINN
ATTORNEYS AT LAW
Kavenish Drive • Rancho Mirage, CA 92270
www.barnettandlinn.com
WILLIAM B. BARNETT
TELEPHONE: 442-474-7571
Attorney/Principal
wbarnett@wbarnettlaw.com
August 2, 2024
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
F Street NE
Washington D.C. 20549
Attn: Frank Knapp and Wilson Lee
Re: Forge Innovation Development Corp. (“Registrant” and/or “Company”)
Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2023
Amendment No.1 to Form 10-Q for the Quarter Ended March 31, 2024
File No. 333-218248
Gentlemen:
The Registrant hereby files its Amendment No. 1 to Form 10-K (“Amendment No. 1 to Form 10-K”) and its Amendment No. 1 to its Form 10-Q (“Amendment No. 1 to Form 10-Q”) (collectively the “Amendments”). The Amendments have been revised in accordance with the Commission’s comment letter dated July 24, 2024 (“Comment Letter”). To assist the staff in reviewing the Registrant’s responses, we have provided a copy of the Amendments “marked to show changes,” and our responses below correspond to each comment number in the Comment Letter.
Form 10-K for the Fiscal Year Ended December 31, 2023
Item 8. Consolidated Financial Statements And Supplemental Data
Report Of Independent Registered Public Accounting Firm
1. In accordance with your comment, we have changed the date of the audit report to April 16, 2024.
General
2. In accordance with your comment, we have revised the language in the Certifications filed as Exhibits to the Amendments to conform to the language set forth in the Exchange Act Rule 13a-14(a) (the “Rules”), and specifically to Amendment No. 1 to Form 10-Q, we have added paragraph 4(b) as required by the Rules.
We believe that we have responded to all your comments fairly and reasonably. Please do not hesitate to contact the undersigned as soon as possible should you have any further questions or comments.
Thank you for your cooperation and courtesy in this matter.
/s/ William B. Barnett
Very
truly yours,
Barnett
& Linn
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filename1.htm
BARNETT
& LINN
ATTORNEYS
AT LAW
60
Kavenish Drive • Rancho Mirage, CA 92270
www.barnettandlinn.com
WILLIAM
B. BARNETT
TELEPHONE:
442-474-7571
Attorney/Principal
wbarnett@wbarnettlaw.com
August
2, 2024
Division
of Corporation Finance
Office
of Real Estate & Construction
Securities
and Exchange Commission
100
F Street NE
Washington
D.C. 20549
Attn:
Frank Knapp and Wilson Lee
Re:
Forge
Innovation Development Corp. (“Registrant” and/or “Company”)
Amendment
No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2023
Amendment
No.1 to Form 10-Q for the Quarter Ended March 31, 2024
File
No. 333-218248
Gentlemen:
The
Registrant hereby files its Amendment No. 1 to Form 10-K (“Amendment No. 1 to Form 10-K”) and its Amendment No. 1 to its Form
10-Q (“Amendment No. 1 to Form 10-Q”) (collectively the “Amendments”). The Amendments have been revised in accordance
with the Commission’s comment letter dated July 24, 2024 (“Comment Letter”). To assist the staff in reviewing the Registrant’s
responses, we have provided a copy of the Amendments “marked to show changes,” and our responses below correspond to each
comment number in the Comment Letter.
Form
10-K for the Fiscal Year Ended December 31, 2023
Item
8. Consolidated Financial Statements And Supplemental Data
Report
Of Independent Registered Public Accounting Firm
1.
In accordance with your comment, we have changed the date of the audit report to April 16, 2024.
General
2.
In accordance with your comment, we have revised the language in the Certifications filed as Exhibits to the Amendments to conform to
the language set forth in the Exchange Act Rule 13a-14(a) (the “Rules”), and specifically to Amendment No. 1 to Form 10-Q,
we have added paragraph 4(b) as required by the Rules.
We
believe that we have responded to all your comments fairly and reasonably. Please do not hesitate to contact the undersigned as soon
as possible should you have any further questions or comments.
Thank
you for your cooperation and courtesy in this matter.
/s/
William B. Barnett
Very
truly yours,
Barnett
& Linn
WWBB:
lg
cc/
Patrick Liang, CEO