SEC Comment Letter 0000000000-23-001219 to BODY & MIND INC. (BMMJ) (CIK 0001715611)
BODY & MIND INC. (BMMJ) (CIK 0001715611)
Date: Feb. 6, 2023 · CIK: 0001715611 · Accession: 0000000000-23-001219
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo February 6, 2023 Dong Shim Chief Financial Officer Body and Mind Inc. 750 – 1095 West Pender Street Vancouver, British Columbia, Canada V6E 2M6 Re:Body and Mind Inc. Form 10-K for the fiscal year ended July 31, 2022 Filed January 17, 2023 File No. 0-55940 Dear Dong Shim: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the fiscal year ended July 31, 2022 Report of Independent Registered Public Accounting Firm, page F-2 1.In the second sentence of the first paragraph, your auditor does not indicate whether they had also audited the financial position as of July 31, 2021. Please confirm, if true, that they had as of the report date. Please ensure that the audit reports included in your future filings make the appropriate disclosures in this regard. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Jenn Do at (202) 551-3743 or Daniel Gordon at (202) 551-3486 with any questions.
FirstName LastNameDong Shim Comapany NameBody and Mind Inc. February 6, 2023 Page 2 FirstName LastName Dong Shim Body and Mind Inc. February 6, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
Show Raw Text
United States securities and exchange commission logo
February 6, 2023
Dong Shim
Chief Financial Officer
Body and Mind Inc.
750 – 1095 West Pender Street
Vancouver, British Columbia, Canada V6E 2M6
Re:Body and Mind Inc.
Form 10-K for the fiscal year ended July 31, 2022
Filed January 17, 2023
File No. 0-55940
Dear Dong Shim:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the fiscal year ended July 31, 2022
Report of Independent Registered Public Accounting Firm, page F-2
1.In the second sentence of the first paragraph, your auditor does not indicate whether they
had also audited the financial position as of July 31, 2021. Please confirm, if true, that
they had as of the report date. Please ensure that the audit reports included in your future
filings make the appropriate disclosures in this regard.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Jenn Do at (202) 551-3743 or Daniel Gordon at (202) 551-3486 with
any questions.
FirstName LastNameDong Shim
Comapany NameBody and Mind Inc.
February 6, 2023 Page 2
FirstName LastName
Dong Shim
Body and Mind Inc.
February 6, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences