SEC Comment Letter for HYGGE INTEGRATED BRANDS CORP. (CIK 0001803284) — May 21, 2020
HYGGE INTEGRATED BRANDS CORP. (CIK 0001803284)
Date: May 21, 2020 · CIK: 0001803284 · Accession: 0000000000-20-004566
AI Filing Summary & Sentiment
File numbers found in text: 333-237603
Letter
United States securities and exchange commission logo May 21, 2020 Elena Krioukova Principal Executive Officer Hygge Integrated Brands Corp. 1 Yonge Street, Unit 1801 Toronto, ON M5E 1W7 Re:Hygge Integrated Brands Corp. Amendment No. 1 to Registration Statement on Form S-1 Filed May 15, 2020 File No. 333-237603 Dear Ms. Krioukova: We have reviewed your amended registration 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 registration 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 registration 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 May 1, 2020 letter. Amendment No.1 to Registration Statement on Form S-1 filed May 15, 2020 The Company is subject to the 15(d) reporting requirements under the Securities Exchange Act of 1934, page 14 1.We note your response to prior comment 4. Clarify when in the future you intend to register a class of your securities. If you do not intend to register a class of your securities in connection with this offering, please revise your disclosure to remove any implication that you can list your securities on an exchange. Plan of Operation, page 24 2.We note your response to prior comment 8. Please revise the disclosure in the first paragraph on page 25 to clarify the amount of time your current funds to which you have
FirstName LastNameElena Krioukova Comapany NameHygge Integrated Brands Corp. May 21, 2020 Page 2 FirstName LastName Elena Krioukova Hygge Integrated Brands Corp. May 21, 2020 Page 2 access will enable you to conduct planned operations. You may contact Ernest Greene at (202) 551-3733 or John Cash, Accounting Branch Chief, at (202) 551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Tom Jones at (202) 551-3602 or Geoff Kruczek, Senior Attorney, at (202) 551-3641 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Sharon D. Mitchell
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United States securities and exchange commission logo
May 21, 2020
Elena Krioukova
Principal Executive Officer
Hygge Integrated Brands Corp.
1 Yonge Street, Unit 1801
Toronto, ON M5E 1W7
Re:Hygge Integrated Brands Corp.
Amendment No. 1 to Registration Statement on Form S-1
Filed May 15, 2020
File No. 333-237603
Dear Ms. Krioukova:
We have reviewed your amended registration 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 registration 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 registration 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 May 1, 2020 letter.
Amendment No.1 to Registration Statement on Form S-1 filed May 15, 2020
The Company is subject to the 15(d) reporting requirements under the Securities Exchange Act
of 1934, page 14
1.We note your response to prior comment 4. Clarify when in the future you intend to
register a class of your securities. If you do not intend to register a class of your securities
in connection with this offering, please revise your disclosure to remove any implication
that you can list your securities on an exchange.
Plan of Operation, page 24
2.We note your response to prior comment 8. Please revise the disclosure in the first
paragraph on page 25 to clarify the amount of time your current funds to which you have
FirstName LastNameElena Krioukova
Comapany NameHygge Integrated Brands Corp.
May 21, 2020 Page 2
FirstName LastName
Elena Krioukova
Hygge Integrated Brands Corp.
May 21, 2020
Page 2
access will enable you to conduct planned operations.
You may contact Ernest Greene at (202) 551-3733 or John Cash, Accounting Branch
Chief, at (202) 551-3768 if you have questions regarding comments on the financial statements
and related matters. Please contact Tom Jones at (202) 551-3602 or Geoff Kruczek, Senior
Attorney, at (202) 551-3641 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Sharon D. Mitchell