SEC Comment Letter for CoJax Oil & Gas Corp (CJAX) (CIK 0001763925) (CJAX) — Aug 7, 2019
CoJax Oil & Gas Corp (CJAX) (CIK 0001763925)
Date: Aug. 7, 2019 · CIK: 0001763925 · Accession: 0000000000-19-012152
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-232845
Letter
August 7, 2019 Jeffrey J. Guzy Executive Chairman CoJax Oil & Gas Corp 3033 Wilson Boulevard, Suite E-605 Arlington, Virginia 22201 Re:CoJax Oil & Gas Corp Registration Statement on Form S-1 Filed July 26, 2019 File No. 333-232845 Dear Mr. Guzy: We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form S-1 filed July 26, 2019 Exhibits and Financial Statement Schedules Exhibit 23.1, page 57 1.Please have your independent auditor update the date of its consent relating to its audit report prior to the effectiveness of the registration statement. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
FirstName LastNameJeffrey J. Guzy Comapany NameCoJax Oil & Gas Corp August 7, 2019 Page 2 FirstName LastName Jeffrey J. Guzy CoJax Oil & Gas Corp August 7, 2019 Page 2 You may contact John Cannarella at (202) 551-3337 or Karl Hiller, Accounting Branch Chief, at (202) 551-3686 if you have questions regarding comments on the financial statements and related matters. Please contact Kevin Dougherty at (202) 551-3271 or Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any other questions. Sincerely, Division of Corporation Finance Office of Natural Resources cc: Paul W. Richter
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August 7, 2019
Jeffrey J. Guzy
Executive Chairman
CoJax Oil & Gas Corp
3033 Wilson Boulevard, Suite E-605
Arlington, Virginia 22201
Re:CoJax Oil & Gas Corp
Registration Statement on Form S-1
Filed July 26, 2019
File No. 333-232845
Dear Mr. Guzy:
We have reviewed your registration statement and have the following comments. In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form S-1 filed July 26, 2019
Exhibits and Financial Statement Schedules
Exhibit 23.1, page 57
1.Please have your independent auditor update the date of its consent relating to
its audit report prior to the effectiveness of the registration statement.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
FirstName LastNameJeffrey J. Guzy
Comapany NameCoJax Oil & Gas Corp
August 7, 2019 Page 2
FirstName LastName
Jeffrey J. Guzy
CoJax Oil & Gas Corp
August 7, 2019
Page 2
You may contact John Cannarella at (202) 551-3337 or Karl Hiller, Accounting Branch
Chief, at (202) 551-3686 if you have questions regarding comments on the financial statements
and related matters. Please contact Kevin Dougherty at (202) 551-3271 or Lauren Nguyen,
Legal Branch Chief, at (202) 551-3642 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Natural Resources
cc: Paul W. Richter