SEC Comment Letter 0000000000-23-007089 to Tenaya Group, Inc. (CIK 0001739208)
Tenaya Group, Inc. (CIK 0001739208)
Date: July 5, 2023 · CIK: 0001739208 · Accession: 0000000000-23-007089
AI Filing Summary & Sentiment
File numbers found in text: 000-56524
Letter
United States securities and exchange commission logo July 5, 2023 Steven Arenal President Tenaya Group, Inc. 626 Wilshire Blvd., Suite 410 Los Angeles, CA 90017 Re:Tenaya Group, Inc. Amendment No. 2 to Form 10-12G Filed June 20, 2023 File No. 000-56524 Dear Steven Arenal: We have reviewed your June 20, 2023, response to our comment letter and have the following comments. In our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our May 19, 2023 letter. Form 10-12G/A filed June 20, 2023 Item 7. Certain Relationships and Related Transactions, and Director Independence, page 15 1.We note your response to comment number 2. Please revise to indicate the largest aggregate amount of principal outstanding during the period for which the disclosure is provided. Also indicate the amount outstanding as of the latest practicable date. General 2.It appears you were subject to periodic reporting requirements after May 1, 2023. Please tell us when you plan to file your Form 10-Q for the quarterly period ended March 31, 2023.
FirstName LastNameSteven Arenal Comapany NameTenaya Group, Inc. July 5, 2023 Page 2 FirstName LastName Steven Arenal Tenaya Group, Inc. July 5, 2023 Page 2 You may contact Jeffrey Lewis at 202-551-6216 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Byron Thomas
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United States securities and exchange commission logo
July 5, 2023
Steven Arenal
President
Tenaya Group, Inc.
626 Wilshire Blvd., Suite 410
Los Angeles, CA 90017
Re:Tenaya Group, Inc.
Amendment No. 2 to Form 10-12G
Filed June 20, 2023
File No. 000-56524
Dear Steven Arenal:
We have reviewed your June 20, 2023, response to our comment letter and have the
following comments. In our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
May 19, 2023 letter.
Form 10-12G/A filed June 20, 2023
Item 7. Certain Relationships and Related Transactions, and Director Independence, page 15
1.We note your response to comment number 2. Please revise to indicate the largest
aggregate amount of principal outstanding during the period for which the disclosure is
provided. Also indicate the amount outstanding as of the latest practicable date.
General
2.It appears you were subject to periodic reporting requirements after May 1, 2023. Please
tell us when you plan to file your Form 10-Q for the quarterly period ended March 31,
2023.
FirstName LastNameSteven Arenal
Comapany NameTenaya Group, Inc.
July 5, 2023 Page 2
FirstName LastName
Steven Arenal
Tenaya Group, Inc.
July 5, 2023
Page 2
You may contact Jeffrey Lewis at 202-551-6216 or Robert Telewicz at 202-551-3438 if
you have questions regarding comments on the financial statements and related matters. Please
contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Byron Thomas