SEC Comment Letter 0000000000-24-000456 to Woodbridge Liquidation Trust (WBQNL) (CIK 0001785494) (WBQNL)
Woodbridge Liquidation Trust (WBQNL) (CIK 0001785494)
Date: Jan. 12, 2024 · CIK: 0001785494 · Accession: 0000000000-24-000456
AI Filing Summary & Sentiment
File numbers found in text: 000-56115
Letter
United States securities and exchange commission logo January 12, 2024 Michael Goldberg Liquidation Trustee Woodbridge Liquidation Trust 201 N.Brand Blvd Suite M Glendale, CA. 91203 Re:Woodbridge Liquidation Trust Form 10-K for the year ended June 30, 2023 Filed on September 28, 2023 File No. 000-56115 Dear Michael Goldberg: We have reviewed your filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the year ended June 30, 2023 Exhibit 31.1, page 1 1.We note the certification filed with your Form 10-K does not refer to internal control over financial reporting in the introductory language in paragraph 4 and omits paragraph 4(b). This also appears to be the case with the certification filed with your Form 10-Q for the period ended September 30, 2023. Please amend your reports to ensure all certifications filed with your exchange act reports conform exactly to the language set forth in Exchange Act Rule 13a-14(a). 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. Please contact Ameen Hamady at 202-551-3891 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameMichael Goldberg Comapany NameWoodbridge Liquidation Trust January 12, 2024 Page 2 FirstName LastName Michael Goldberg Woodbridge Liquidation Trust January 12, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
January 12, 2024
Michael Goldberg
Liquidation Trustee
Woodbridge Liquidation Trust
201 N.Brand Blvd Suite M
Glendale, CA. 91203
Re:Woodbridge Liquidation Trust
Form 10-K for the year ended June 30, 2023
Filed on September 28, 2023
File No. 000-56115
Dear Michael Goldberg:
We have reviewed your filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the year ended June 30, 2023
Exhibit 31.1, page 1
1.We note the certification filed with your Form 10-K does not refer to internal control over
financial reporting in the introductory language in paragraph 4 and omits paragraph 4(b).
This also appears to be the case with the certification filed with your Form 10-Q for the
period ended September 30, 2023. Please amend your reports to ensure all certifications
filed with your exchange act reports conform exactly to the language set forth in
Exchange Act Rule 13a-14(a).
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.
Please contact Ameen Hamady at 202-551-3891 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters.
FirstName LastNameMichael Goldberg
Comapany NameWoodbridge Liquidation Trust
January 12, 2024 Page 2
FirstName LastName
Michael Goldberg
Woodbridge Liquidation Trust
January 12, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction