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SEC Comment Letter 0000000000-24-001841 to MAPTELLIGENT, INC. (MAPT) (CIK 0001697935)

MAPTELLIGENT, INC. (MAPT) (CIK 0001697935)
Date: Feb. 15, 2024 · CIK: 0001697935 · Accession: 0000000000-24-001841

AI Filing Summary & Sentiment

File numbers found in text: 024-12384

Date
February 15, 2024
Author
Not clearly detected
Form
UPLOAD
Company
MAPTELLIGENT, INC. (MAPT) (CIK 0001697935)

Letter

United States securities and exchange commission logo February 15, 2024 Joseph A. Cosio-Barron President and CEO MAPTELLIGENT, INC. 2381 St Rose Pkwy Suite 297 Henderson, NV 89052 Re:MAPTELLIGENT, INC. Amendment No. 1 to Offering Statement on Form 1-A Filed January 30, 2024 File No. 024-12384 Dear Joseph A. Cosio-Barron: We have reviewed your amended offering statement and have the following comments. Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your offering statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 22, 2024 letter. Amendment No. 1 to Offering Statement on Form 1-A filed January 30, 2024 Risks Related to Our Intellectual Property, page 9 1.We note your revised disclosure in response to prior comment 3. Please include similar disclosure in the section entitled "Our Company" at page 4. Note that your disclosure throughout the prospectus should clearly state, if true, that you are an intermediary that provides access to software and data that is either licensed from third- parties or, to the extent applicable, available in the public domain. Executive Compensation, page 31 2.We note your response to our prior comment 4 and re-issue the comment. Please update your executive compensation for Mr. Cosio-Barron and Mr. Ziccardi to include the fiscal year ended December 31, 2023. Refer to Item 11(b) of Form 1-A.

FirstName LastNameJoseph A. Cosio-Barron Comapany NameMAPTELLIGENT, INC. February 15, 2024 Page 2 FirstName LastName Joseph A. Cosio-Barron MAPTELLIGENT, INC. February 15, 2024 Page 2 Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 or Daniel Morris, Legal Branch Chief, at 202-551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Eric Newlan

Show Raw Text
United States securities and exchange commission logo
February 15, 2024
Joseph A. Cosio-Barron
President and CEO
MAPTELLIGENT, INC.
2381 St Rose Pkwy
Suite 297
Henderson, NV 89052
Re:MAPTELLIGENT, INC.
Amendment No. 1 to Offering Statement on Form 1-A
Filed January 30, 2024
File No. 024-12384
Dear Joseph A. Cosio-Barron:
            We have reviewed your amended offering statement and have the following comments.
            Please respond to this letter by amending your offering statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
            After reviewing any amendment to your offering statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our January 22, 2024 letter.
Amendment No. 1 to Offering Statement on Form 1-A filed January 30, 2024
Risks Related to Our Intellectual Property, page 9
1.We note your revised disclosure in response to prior comment 3.  Please include similar
disclosure in the section entitled "Our Company" at page 4.  Note that your
disclosure throughout the prospectus should clearly state, if true, that you are an
intermediary that provides access to software and data that is either licensed from third-
parties or, to the extent applicable, available in the public domain.
Executive Compensation, page 31
2.We note your response to our prior comment 4 and re-issue the comment.  Please update
your executive compensation for Mr. Cosio-Barron and Mr. Ziccardi to include the fiscal
year ended December 31, 2023.  Refer to Item 11(b) of Form 1-A.

 FirstName LastNameJoseph A. Cosio-Barron
 Comapany NameMAPTELLIGENT, INC.
 February 15, 2024 Page 2
 FirstName LastName
Joseph A. Cosio-Barron
MAPTELLIGENT, INC.
February 15, 2024
Page 2
            Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 or Daniel Morris,
Legal Branch Chief, at 202-551-3314 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Eric Newlan