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SEC Comment Letter 0000000000-23-011679 to American Picture House Corp (APHP)

American Picture House Corp
Date: Oct. 25, 2023 · CIK: 0001771995 · Accession: 0000000000-23-011679

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File numbers found in text: 000-56586

Date
October 25, 2023
Author
Bannor Michael MacGregor
Form
UPLOAD
Company
American Picture House Corp

Letter

United States securities and exchange commission logo October 25, 2023 Bannor Michael MacGregor Chief Executive Officer American Picture House Corp 555 Madison Avenue 5FL New York, NY 10022 Re:American Picture House Corp Registration Statement on Form 10-12G Filed August 15, 2023 File No. 000-56586 Dear Bannor Michael MacGregor: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Gary L. Blum, Esq.

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United States securities and exchange commission logo
October 25, 2023
Bannor Michael MacGregor
Chief Executive Officer
American Picture House Corp
555 Madison Avenue 5FL
New York, NY 10022
Re:American Picture House Corp
Registration Statement on Form 10-12G
Filed August 15, 2023
File No. 000-56586
Dear Bannor Michael MacGregor:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Gary L. Blum, Esq.