SEC Comment Letter for Atomic Studios, Inc. (CIK 0001788475) — Mar 12, 2020
Atomic Studios, Inc. (CIK 0001788475)
Date: March 12, 2020 · CIK: 0001788475 · Accession: 0000000000-20-002249
AI Filing Summary & Sentiment
File numbers found in text: 024-11119
Referenced dates: January 27, 2020
Letter
March 12, 2020 Sky Conway Chief Executive Officer Atomic Studios, Inc. 1140 Highland Ave #222 Manhattan Beach, CA 90266 Re:Atomic Studios, Inc. Amendment No. 5 to Offering Statement on Form 1-A Filed March 11, 2020 File No. 024-11119 Dear Mr. Conway: We have reviewed your amended offering 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 offering 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 offering statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 9, 2020 letter. Form 1-A Forward Looking Statements, page 43 1.Please refer to comment 3 of our letter dated January 27, 2020. Note that the safe harbor protections for forward-looking statements under the Private Securities Litigation Reform Act do not apply to statements made by companies that are not reporting companies under section 13(a) or 15(d) of the Securities Exchange Act. See Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Please delete all references to the safe harbor provided by the Private Securities Litigation Reform Act throughout your offering document.
FirstName LastNameSky Conway Comapany NameAtomic Studios, Inc. March 12, 2020 Page 2 FirstName LastName Sky Conway Atomic Studios, Inc. March 12, 2020 Page 2 You may contact Kathryn Jacobson, Staff Accountant, at (202) 551-3365 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Derby, Staff Attorney, at (202) 551-3334 or Jan Woo, Legal Branch Chief, at (202) 202-551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Donnell Suares
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March 12, 2020
Sky Conway
Chief Executive Officer
Atomic Studios, Inc.
1140 Highland Ave #222
Manhattan Beach, CA 90266
Re:Atomic Studios, Inc.
Amendment No. 5 to Offering Statement on Form 1-A
Filed March 11, 2020
File No. 024-11119
Dear Mr. Conway:
We have reviewed your amended offering 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 offering 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 offering statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our March 9, 2020 letter.
Form 1-A
Forward Looking Statements, page 43
1.Please refer to comment 3 of our letter dated January 27, 2020. Note that the safe harbor
protections for forward-looking statements under the Private Securities Litigation Reform
Act do not apply to statements made by companies that are not reporting companies under
section 13(a) or 15(d) of the Securities Exchange Act. See Section 27A of the Securities
Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Please delete all
references to the safe harbor provided by the Private Securities Litigation Reform Act
throughout your offering document.
FirstName LastNameSky Conway
Comapany NameAtomic Studios, Inc.
March 12, 2020 Page 2
FirstName LastName
Sky Conway
Atomic Studios, Inc.
March 12, 2020
Page 2
You may contact Kathryn Jacobson, Staff Accountant, at (202) 551-3365 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding
comments on the financial statements and related matters. Please contact Matthew Derby, Staff
Attorney, at (202) 551-3334 or Jan Woo, Legal Branch Chief, at (202) 202-551-3453 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Donnell Suares