SEC Comment Letter for Smart Decision, Inc. (CIK 0001734669) — Oct 25, 2021

Smart Decision, Inc. (CIK 0001734669)
Date: Oct. 25, 2021 · CIK: 0001734669 · Accession: 0000000000-21-012934

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 024-11686

Date

October 25, 2021

Author

Office of Technology

Form

UPLOAD

Company

Smart Decision, Inc. (CIK 0001734669)

Letter

United States securities and exchange commission logo October 25, 2021 Adam Green Chief Executive Officer Smart Decision, Inc. 1825 NW Corporate Blvd., Suite 110 Boca Raton, FL 33431 Re:Smart Decision, Inc. Offering Circular on Form 1-A Filed October 22, 2021 File No. 024-11686 Dear Mr. Green: This is to advise you that we do not intend to review your offering statement. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. 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. We also remind you that, following qualification of your Form 1-A, Rule 257 of Regulation A requires you to file periodic and current reports, including a Form 1-K which will be due within 120 calendar days after the end of the fiscal year covered by the report. Please contact Austin Pattan, Law Clerk, at (202) 215-1319 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Brian Highley

Show Raw Text

United States securities and exchange commission logo
October 25, 2021
Adam Green
Chief Executive Officer
Smart Decision, Inc.
1825 NW Corporate Blvd., Suite 110
Boca Raton, FL 33431
Re:Smart Decision, Inc.
Offering Circular on Form 1-A
Filed October 22, 2021
File No. 024-11686
Dear Mr. Green:
            This is to advise you that we do not intend to review your offering statement.
            We will consider qualifying your offering statement at your request. If a participant in
your offering is required to clear its compensation arrangements with FINRA, please have
FINRA advise us that it has no objections to the compensation arrangements prior to
qualification.
            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. We also remind you that, following qualification of your Form 1-A, Rule 257
of Regulation A requires you to file periodic and current reports, including a Form 1-K which
will be due within 120 calendar days after the end of the fiscal year covered by the report.
            Please contact Austin Pattan, Law Clerk, at (202) 215-1319 or Jan Woo, Legal Branch
Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Brian Highley

SecProbe.io