SEC Comment Letter 0000000000-25-004202 to Future Cardia, Inc. (CIK 0001777274)
Future Cardia, Inc. (CIK 0001777274)
Date: April 21, 2025 · CIK: 0001777274 · Accession: 0000000000-25-004202
AI Filing Summary & Sentiment
File numbers found in text: 024-12543
Letter
April 21, 2025 Jaeson Bang Chief Executive Officer Future Cardia, Inc. 910 Woodbridge Court Safety Harbor, FL 34695 Re:Future Cardia, Inc. Amendment No. 4 to Offering Statement on Form 1-A Filed April 8, 2025 File No. 024-12543 Dear Jaeson Bang: We have reviewed your amended offering statement and have the following comment. Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe a comment applies 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 offering statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 4 to Offering Statement on Form 1-A Exhibit 11.1, page EX-11 1.We note the consent provided continues to be for the previous audit report for the balance sheet as of December 31, 2023 and December 31, 2022 and the related financial statements. Please provide a currently dated consent from your auditor which refers to the updated report and financial statements in your next amendment. Refer to Item 17(11) of Part III of Form 1-A.
April 21, 2025 Page 2 Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at 202-551-3691 if you have questions regarding comments on the financial statements and related matters. Please contact Juan Grana at 202-551-6034 or Katherine Bagley at 202-551-2545 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Yujia Wei
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April 21, 2025
Jaeson Bang
Chief Executive Officer
Future Cardia, Inc.
910 Woodbridge Court
Safety Harbor, FL 34695
Re:Future Cardia, Inc.
Amendment No. 4 to Offering Statement on Form 1-A
Filed April 8, 2025
File No. 024-12543
Dear Jaeson Bang:
We have reviewed your amended offering statement and have the following comment.
Please respond to this letter by amending your offering statement and providing the
requested information. If you do not believe a comment applies 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 offering statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 4 to Offering Statement on Form 1-A
Exhibit 11.1, page EX-11
1.We note the consent provided continues to be for the previous audit report for the
balance sheet as of December 31, 2023 and December 31, 2022 and the related
financial statements. Please provide a currently dated consent from your auditor which
refers to the updated report and financial statements in your next amendment. Refer to
Item 17(11) of Part III of Form 1-A.
April 21, 2025
Page 2
Please contact Nudrat Salik at 202-551-3692 or Jeanne Baker at 202-551-3691 if you
have questions regarding comments on the financial statements and related matters. Please
contact Juan Grana at 202-551-6034 or Katherine Bagley at 202-551-2545 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Yujia Wei