Correspondence 0001213900-23-079318 from Cosmos Group Holdings Inc. (CIK 0001706509)
Cosmos Group Holdings Inc. (CIK 0001706509)
Date: Sept. 26, 2023 · CIK: 0001706509 · Accession: 0001213900-23-079318
AI Filing Summary & Sentiment
File numbers found in text: 000-55793
Referenced dates: September 12, 2023
Letter
September 26, 2023
VIA E-MAIL
Division of Corporation Finance
Office of Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Attention: Lori Empie
Robert Klein
Re: Cosmos Group Holdings Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Response dated April 6, 2023
File No. 000-55793
Ladies and Gentlemen:
On behalf of Cosmos Group Holdings Inc. (the “Company” or “COSG”), we are hereby responding to the comment letter dated September 12, 2023 (the “Staff Letter”), from the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”).
Due to the Company’s recent change of independent registered public accountant (the “Auditor”) effective on August 28, 2023, as disclosed in the current report on Form 8-K filed on September 14, 2023, the Company requires more time to provide responses to the Staff’s comments. The Company is currently working with Olayinka Oyebola & Co., the Company’s new Auditor, on the response to the comments issued by the Staff on September 22, 2022, (the “Comments”). The Company expects to file an amendment to the 10-K for the Fiscal Year ended December 31, 2021 (the “Form 10-K”), as well as a complete, substantive response to the Comments in relation to the Company’s Form 10-K, on or before November 30, 2023.
Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at +852.5600.0188.
Very truly yours,
/s/ Lawrence
S. Venick
Show Raw Text
CORRESP
1
filename1.htm
September
26, 2023
VIA
E-MAIL
Division
of Corporation Finance
Office
of Finance
United
States Securities and Exchange Commission
Washington,
D.C. 20549
Attention:
Lori Empie
Robert Klein
Re:
Cosmos Group Holdings
Inc.
Form
10-K for the Fiscal Year Ended December 31, 2021
Response
dated April 6, 2023
File
No. 000-55793
Ladies
and Gentlemen:
On
behalf of Cosmos Group Holdings Inc. (the “Company” or “COSG”), we are hereby responding
to the comment letter dated September 12, 2023 (the “Staff Letter”), from the staff of the Division of Corporation
Finance of the Securities and Exchange Commission (the “Staff”).
Due to the Company’s
recent change of independent registered public accountant (the “Auditor”) effective on August 28, 2023, as disclosed
in the current report on Form 8-K filed on September 14, 2023, the Company requires more time to provide responses to the Staff’s
comments. The Company is currently working with Olayinka Oyebola & Co., the Company’s new Auditor, on the response to the comments
issued by the Staff on September 22, 2022, (the “Comments”). The Company expects to file an amendment to the 10-K
for the Fiscal Year ended December 31, 2021 (the “Form 10-K”), as well as a complete, substantive response to the
Comments in relation to the Company’s Form 10-K, on or before November 30, 2023.
Should
you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at +852.5600.0188.
Very truly yours,
/s/ Lawrence
S. Venick
Lawrence S. Venick