Correspondence 0001575872-24-000504 from GoLogiq, Inc. (GOLQ) (CIK 0001746278)
GoLogiq, Inc. (GOLQ) (CIK 0001746278)
Date: May 10, 2024 · CIK: 0001746278 · Accession: 0001575872-24-000504
AI Filing Summary & Sentiment
File numbers found in text: 333-231286
Referenced dates: May 2, 2024
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Technology Attn: Ms. Joyce Sweeney Re: GoLogiq, Inc. Form 10-K and Form 10-K/A for the Fiscal Year Ended December 31, 2022 File No. 333-231286
Dear Ms. Sweeney:
On behalf of GoLogiq, Inc. (the “Company”) and in response to the comments of the staff of the Securities and Exchange Commission set forth in your letter dated May 2, 2024.
Set forth below are the Company’s responses to the Staff’s comments. Factual information provided herein has been provided to us by the Company. The numbering of the responses corresponds to the numbering of comments in the letter from the Staff.
Amendment No. 1 of Form 10-K for the Year Ended December 31, 2022
Financial Statements
Report of Independent Registered Public Accounting Firm, page F-2
Comment 1. Please have your independent registered public accounting firm revise their report to include explanatory language regarding the restatement. Refer to paragraph 18(e) of PCAOB Auditing Standards AS 3101 and paragraphs 9-10 and 16-17 of AS 2820.
Response 1. The Company’s independent registered public accounting firm advise that they will revise their report to include the following:
Restatement of 2022 Financial Statements
As discussed in Note 2 to the financial statements, the 2022 financial statements have been restated to correct a misstatement.
If this is acceptable, we can proceed to refile the Form 10-K/A as Amendment No. 2 with the above language included.
If you have further questions or comments, please feel free to contact us.
Very truly yours,
/s/ Scott C. Kline
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Scott C. Kline, Esq.
dba Kline Law Group
15615 Alton Parkway, Suite 450
Irvine, CA 92618
T – 949.271.6355
F – 949.271.6301
May 8, 2023
Delivered by electronic submission via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E., Mail Stop 7010
Washington, DC 20549
Attn: Ms. Joyce Sweeney
Re:
GoLogiq, Inc.
Form 10-K and Form
10-K/A for the Fiscal Year Ended December 31, 2022
File No. 333-231286
Dear Ms. Sweeney:
On behalf of GoLogiq, Inc. (the “Company”)
and in response to the comments of the staff of the Securities and Exchange Commission set forth in your letter dated May 2, 2024.
Set forth below are the Company’s responses
to the Staff’s comments. Factual information provided herein has been provided to us by the Company. The numbering of the responses
corresponds to the numbering of comments in the letter from the Staff.
Amendment No. 1 of Form 10-K for the Year Ended December 31, 2022
Financial Statements
Report of Independent Registered Public Accounting Firm, page F-2
Comment 1. Please have your independent registered public accounting
firm revise their report to include explanatory language regarding the restatement. Refer to paragraph 18(e) of PCAOB Auditing Standards
AS 3101 and paragraphs 9-10 and 16-17 of AS 2820.
Response 1. The Company’s independent
registered public accounting firm advise that they will revise their report to include the following:
Restatement
of 2022 Financial Statements
As discussed in Note 2 to the financial statements, the 2022
financial statements have been restated to correct a misstatement.
If this is acceptable, we can proceed to refile the Form 10-K/A as Amendment
No. 2 with the above language included.
If you have further questions or comments, please feel free to contact
us.
Very truly yours,
/s/ Scott C. Kline
Scott C. Kline
CC Granger Whitelaw, CEO
GoLogiq, Inc.
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