SEC Comment Letter 0000000000-23-004496 to SOLAR INTEGRATED ROOFING CORP. (SIRC) (CIK 0001756704)
SOLAR INTEGRATED ROOFING CORP. (SIRC) (CIK 0001756704)
Date: May 1, 2023 · CIK: 0001756704 · Accession: 0000000000-23-004496
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File numbers found in text: 000-56256
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United States securities and exchange commission logo
May 1, 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 on the above captioned filing on November 21, 2022. On March
28, 2023, we issued a follow-up letter informing you that those comments remained outstanding
and unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency s EDGAR system, all correspondence, including this letter, relating to the review of your
filing, 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