SEC Comment Letter for Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405) — Jun 2, 2021
Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405)
Date: June 2, 2021 · CIK: 0001781405 · Accession: 0000000000-21-006821
AI Filing Summary & Sentiment
File numbers found in text: 333-234741
Show Raw Text
United States securities and exchange commission logo
June 2, 2021
Alex Behfar
Executive Chairman and Acting Chief Executive Officer
Odyssey Semiconductor Technologies, Inc.
9 Brown Road
Ithaca, NY 14850
Re:Odyssey Semiconductor Technologies, Inc.
Form 10-K for the year ended December 31, 2020
Filed April 8, 2021
Form 10-K/A for the year ended December 31, 2020
Filed May 28, 2021
File No. 333-234741
Dear Mr. Behfar:
We have completed our review of your filings. 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 Manufacturing