SEC Comment Letter 0000000000-23-003087 to SOLAR INTEGRATED ROOFING CORP. (SIRC) (CIK 0001756704)
SOLAR INTEGRATED ROOFING CORP. (SIRC) (CIK 0001756704)
Date: March 28, 2023 · CIK: 0001756704 · Accession: 0000000000-23-003087
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File numbers found in text: 000-56256
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United States securities and exchange commission logo
March 28, 2023
David Massey
Chief Executive Officer
Solar Integrated Roofing Corp.
2831 St. Rose Pkwy #200
Henderson, NV 89052
Re:Solar Integrated Roofing Corp.
Amendment No. 2 to Registration Statement on Form 10-12G
Filed November 9, 2022
File No. 000-56256
Dear David Massey:
We issued comments to you on the above captioned filing on November 21, 2022. As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by April 10, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Isabel Rivera at 202-551-3518 or Jeffrey Gabor at 202-551-2544 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Lance Brunson