SEC Comment Letter 0000000000-24-005940 to GoLogiq, Inc. (GOLQ) (CIK 0001746278)
GoLogiq, Inc. (GOLQ) (CIK 0001746278)
Date: May 22, 2024 · CIK: 0001746278 · Accession: 0000000000-24-005940
AI Filing Summary & Sentiment
File numbers found in text: 333-231286
Letter
United States securities and exchange commission logo May 22, 2024 Granger Whitelaw Chief Executive Officer GoLogiq, Inc. 85 Broad Street, 16-079 New York, NY 10004 Re:GoLogiq, Inc. Form 10-K and Forms 10-K/A for the Fiscal Year Ended December 31, 2022 Response dated May 10, 2024 File No. 333-231286 Dear Granger Whitelaw: We have reviewed your May 10, 2024 response and your amended Form 10-K and have the following comment. Please respond to this letter within ten business days by amending the requested filings or advise us as soon as possible when you will respond. If you do not believe the comment applies to your facts and circumstances, please tell us why in your response. After reviewing your amendments and response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 2, 2024 letter. Amendment No. 2 of Form 10-K for the Year Ended December 31, 2022 Explanatory Note 1.We note your revised disclosures regarding the restatement of the financial statements in the forepart of the filing. Please file an amended Form 10-K/A with the full Item 8 of Form 10-K requirements, which includes a full set of financial statements and all footnote disclosures and ensure you include the revised restatement footnote. In addition, you should file amended Forms 10-Q for the impacted quarterly periods to provide similarly revised disclosures. The amended quarterly filings should be consistent with the periods identified the Item 4.02 Form 8-K filed February 9, 2024 and Form 8-K/A filed February 16, 2024.
FirstName LastNameGranger Whitelaw Comapany NameGoLogiq, Inc. May 22, 2024 Page 2 FirstName LastName Granger Whitelaw GoLogiq, Inc. May 22, 2024 Page 2 Please contact Joyce Sweeney at 202-551-3449 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology cc: Scott Kline
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United States securities and exchange commission logo
May 22, 2024
Granger Whitelaw
Chief Executive Officer
GoLogiq, Inc.
85 Broad Street, 16-079
New York, NY 10004
Re:GoLogiq, Inc.
Form 10-K and Forms 10-K/A for the Fiscal Year Ended December 31, 2022
Response dated May 10, 2024
File No. 333-231286
Dear Granger Whitelaw:
We have reviewed your May 10, 2024 response and your amended Form 10-K and have
the following comment.
Please respond to this letter within ten business days by amending the requested filings or
advise us as soon as possible when you will respond. If you do not believe the comment applies
to your facts and circumstances, please tell us why in your response.
After reviewing your amendments and response to this letter, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in our
May 2, 2024 letter.
Amendment No. 2 of Form 10-K for the Year Ended December 31, 2022
Explanatory Note
1.We note your revised disclosures regarding the restatement of the financial statements in
the forepart of the filing. Please file an amended Form 10-K/A with the full Item 8 of
Form 10-K requirements, which includes a full set of financial statements and all footnote
disclosures and ensure you include the revised restatement footnote. In addition, you
should file amended Forms 10-Q for the impacted quarterly periods to provide similarly
revised disclosures. The amended quarterly filings should be consistent with the
periods identified the Item 4.02 Form 8-K filed February 9, 2024 and Form 8-K/A filed
February 16, 2024.
FirstName LastNameGranger Whitelaw
Comapany NameGoLogiq, Inc.
May 22, 2024 Page 2
FirstName LastName
Granger Whitelaw
GoLogiq, Inc.
May 22, 2024
Page 2
Please contact Joyce Sweeney at 202-551-3449 or Kathleen Collins at 202-551-3499 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Scott Kline