SEC Comment Letter for TEB Bancorp, Inc. (TBBA) (CIK 0001751700) — Feb 14, 2022
TEB Bancorp, Inc. (TBBA) (CIK 0001751700)
Date: Feb. 14, 2022 · CIK: 0001751700 · Accession: 0000000000-22-001778
AI Filing Summary & Sentiment
File numbers found in text: 000-56049
Letter
United States securities and exchange commission logo February 14, 2022 Jennifer L. Provancher President and Chief Executive Officer TEB Bancorp, Inc. 2290 North Mayfair Road Wauwatosa, WI 53226 Re:TEB Bancorp, Inc. Form 10-K for Fiscal Year Ended June 30, 2021 Filed on September 23, 2021 File No. 000-56049 Dear Ms. Provancher: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K Filed on September 23, 2021 ITEM 9A. Controls and Procedures, page 51 1.Please amend your filing to provide all of the disclosures required by Item 308(a) of Regulation S-K regarding management’s assessment of internal control over financial reporting. Please ensure that you address the following: •Identify the framework used by management to evaluate internal control over financial reporting, whether the criteria set forth by COSO or another framework. Refer to Item 308(a)(2). •Include a definitive statement as to whether or not your internal control over financial reporting is effective at the end of your most recent fiscal year. Refer to Item 308(a)(3). In closing, 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.
FirstName LastNameJennifer L. Provancher Comapany NameTEB Bancorp, Inc. February 14, 2022 Page 2 FirstName LastName Jennifer L. Provancher TEB Bancorp, Inc. February 14, 2022 Page 2 You may contact Becky Chow, Staff Accountant, at (202) 551-6524, or Benjamin Phippen, Staff Accountant, at (202) 551-3697 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
February 14, 2022
Jennifer L. Provancher
President and Chief Executive Officer
TEB Bancorp, Inc.
2290 North Mayfair Road
Wauwatosa, WI 53226
Re:TEB Bancorp, Inc.
Form 10-K for Fiscal Year Ended June 30, 2021
Filed on September 23, 2021
File No. 000-56049
Dear Ms. Provancher:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K Filed on September 23, 2021
ITEM 9A. Controls and Procedures, page 51
1.Please amend your filing to provide all of the disclosures required by Item 308(a) of
Regulation S-K regarding management’s assessment of internal control over financial
reporting. Please ensure that you address the following:
•Identify the framework used by management to evaluate internal control over
financial reporting, whether the criteria set forth by COSO or another framework.
Refer to Item 308(a)(2).
•Include a definitive statement as to whether or not your internal control over financial
reporting is effective at the end of your most recent fiscal year. Refer to Item
308(a)(3).
In closing, 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.
FirstName LastNameJennifer L. Provancher
Comapany NameTEB Bancorp, Inc.
February 14, 2022 Page 2
FirstName LastName
Jennifer L. Provancher
TEB Bancorp, Inc.
February 14, 2022
Page 2
You may contact Becky Chow, Staff Accountant, at (202) 551-6524, or Benjamin
Phippen, Staff Accountant, at (202) 551-3697 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance