SEC Comment Letter for BONK, INC. (BNKK) (CIK 0001760903) (BNKK) — Feb 27, 2020
BONK, INC. (BNKK) (CIK 0001760903)
Date: Feb. 27, 2020 · CIK: 0001760903 · Accession: 0000000000-20-001799
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February 27, 2020 Brian S. John Chief Executive Officer CBD Brands, Inc. 725 N. Hwy A1A, Suite C-106 Jupiter, FL 33477 Re:CBD Brands, Inc. Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted February 21, 2020 CIK No. 0001760903 Dear Mr. John: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 3 to Draft Registration Statement on Form S-1 submitted February 21, 2020 Financial Statements, page F-1 1.Please revise to update the audited financial statements to the most recently completed fiscal year in compliance with Rule 8-08(b) of Regulation S-X.
FirstName LastNameBrian S. John Comapany NameCBD Brands, Inc. February 27, 2020 Page 2 FirstName LastName Brian S. John CBD Brands, Inc. February 27, 2020 Page 2 You may contact Kristin Lochhead at 202-551-3664 or Kate Tillan at 202-551-3604 if you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Gabor at 202-551-2544 or Mary Beth Breslin at 202-551-3625 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Arthur Marcus
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February 27, 2020
Brian S. John
Chief Executive Officer
CBD Brands, Inc.
725 N. Hwy A1A, Suite C-106
Jupiter, FL 33477
Re:CBD Brands, Inc.
Amendment No. 3 to Draft Registration Statement on Form S-1
Submitted February 21, 2020
CIK No. 0001760903
Dear Mr. John:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 3 to Draft Registration Statement on Form S-1 submitted February 21, 2020
Financial Statements, page F-1
1.Please revise to update the audited financial statements to the most recently completed
fiscal year in compliance with Rule 8-08(b) of Regulation S-X.
FirstName LastNameBrian S. John
Comapany NameCBD Brands, Inc.
February 27, 2020 Page 2
FirstName LastName
Brian S. John
CBD Brands, Inc.
February 27, 2020
Page 2
You may contact Kristin Lochhead at 202-551-3664 or Kate Tillan at 202-551-3604 if
you have questions regarding comments on the financial statements and related matters. Please
contact Jeffrey Gabor at 202-551-2544 or Mary Beth Breslin at 202-551-3625 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Arthur Marcus