SEC Company Response from Select Interior Concepts, Inc. (CIK 0001723866) — Jan 14, 2020
Select Interior Concepts, Inc. (CIK 0001723866)
Date: Jan. 14, 2020 · CIK: 0001723866 · Accession: 0001564590-20-001054
AI Filing Summary & Sentiment
File numbers found in text: 001-38632
Referenced dates: December 20, 2019
Letter
VIA EDGAR AND USPS Division of Corporation Finance Filed March 15, 2019 Form 10-Q for the quarterly period ended September 30, 2019 Filed November 5, 2019 File No. 001-38632
Dear Ms. Monick:
We are in receipt of the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated December 20, 2019 to Nadeem Moiz, Chief Financial Officer of Select Interior Concepts, Inc. (the “Company”), regarding the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2019, filed on November 5, 2019 (the “Form 10-Q”).
The Staff’s comments are set forth below in italics, followed by our responses to the comments.
Form 10-Q for the quarterly period ended September 30, 2019
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures, page 33
1.
Please revise your filing to include a conclusion on the effectiveness of your disclosure controls and procedures. Please refer to Item 307 of Regulation S-K.
Company’s Response:
We have reviewed the Staff’s comment and in our future filings will include a conclusion on the effectiveness of our disclosure controls and procedures as required by Item 307 of Regulation S-K. While we inadvertently omitted such conclusion from the Form 10-Q, our Chief Executive Officer and Chief Financial Officer did assess our disclosure controls and procedures as of September 30, 2019 and concluded that our disclosure controls and procedures were effective as of such date.
We thank the Staff for its courtesies and consideration of the Company’s response. If the Staff needs any additional information or has any questions regarding the foregoing response, please do not hesitate to contact the undersigned at (470) 481-1452 or nmoiz@selectinteriorconcepts.com.
Sincerely,
/s/ Nadeem Moiz
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January 14, 2020
VIA EDGAR AND USPS
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington D.C. 20549
Attn:Ms. Jennifer Monick, Assistant Chief Accountant
Mr. Peter McPhun, Staff Accountant
Re:Select Interior Concepts, Inc.
Form 10-K for the fiscal year ended December 31, 2018
Filed March 15, 2019
Form 10-Q for the quarterly period ended September 30, 2019
Filed November 5, 2019
File No. 001-38632
Dear Ms. Monick:
We are in receipt of the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated December 20, 2019 to Nadeem Moiz, Chief Financial Officer of Select Interior Concepts, Inc. (the “Company”), regarding the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2019, filed on November 5, 2019 (the “Form 10-Q”).
The Staff’s comments are set forth below in italics, followed by our responses to the comments.
Form 10-Q for the quarterly period ended September 30, 2019
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures, page 33
1.
Please revise your filing to include a conclusion on the effectiveness of your disclosure controls and procedures. Please refer to Item 307 of Regulation S-K.
Company’s Response:
We have reviewed the Staff’s comment and in our future filings will include a conclusion on the effectiveness of our disclosure controls and procedures as required by Item 307 of Regulation S-K. While we inadvertently omitted such conclusion from the Form 10-Q, our Chief Executive Officer and Chief Financial Officer did assess our disclosure controls and procedures as of September 30, 2019 and concluded that our disclosure controls and procedures were effective as of such date.
We thank the Staff for its courtesies and consideration of the Company’s response. If the Staff needs any additional information or has any questions regarding the foregoing response, please do not hesitate to contact the undersigned at (470) 481-1452 or nmoiz@selectinteriorconcepts.com.
Sincerely,
/s/ Nadeem Moiz
Nadeem Moiz
Chief Financial Officer
cc: Tyrone Johnson, CEO, Select Interior Concepts, Inc.
Shawn Baldwin, General Counsel, Select Interior Concepts, Inc.