SEC Comment Letter 0000000000-23-000768 to JAMES O'NEIL SIMPSON LLC (CIK 0001804199)
JAMES O'NEIL SIMPSON LLC (CIK 0001804199)
Date: Jan. 24, 2023 · CIK: 0001804199 · Accession: 0000000000-23-000768
AI Filing Summary & Sentiment
File numbers found in text: 811-23605
Letter
January 13, 2023 Via U.S. Mail James O’Neill Simpson 410-Nrace Van Wert, Ohio 45891 Re: James O’Neill Simpson LLC File No. 811-23605 Dear James O’Neil Simpson : On September 2, 2020 you filed a Form N-8A notifying the Commission of your intention to register as an investment company under the Investment Company Act of 1940 (“1940 Act”). In that filing , you note that you are concurrently filing a registration statement pursuant to Section 8(b) of the 1940 Act but the registration statement was not included with the filing nor was it later filed .
As such, your current filing i s materially deficient . Consequently, we believe you should either deregister the co mpany or amend the filing to provide substantive and accurate responses to the Form N- 8A item requirements. In that regard, we believe you should consult with a lawyer to assist you with the deregistration process or in complying with the requirements of Form N -8A.
As a result of these deficiencies , you should not deem yourself a “registered” investment company . We do not believe investors should rely on the documents you have filed with us for any investment purpose. It is our intention to post this let ter. If you have any questions, you may contact our office at (202) 551-6921. Sincerely,
Disclosure Review and Accounting Office
Show Raw Text
January 13, 2023 Via U.S. Mail James O’Neill Simpson 410-Nrace Van Wert, Ohio 45891 Re: James O’Neill Simpson LLC File No. 811-23605 Dear James O’Neil Simpson : On September 2, 2020 you filed a Form N-8A notifying the Commission of your intention to register as an investment company under the Investment Company Act of 1940 (“1940 Act”). In that filing , you note that you are concurrently filing a registration statement pursuant to Section 8(b) of the 1940 Act but the registration statement was not included with the filing nor was it later filed . As such, your current filing i s materially deficient . Consequently, we believe you should either deregister the co mpany or amend the filing to provide substantive and accurate responses to the Form N- 8A item requirements. In that regard, we believe you should consult with a lawyer to assist you with the deregistration process or in complying with the requirements of Form N -8A. As a result of these deficiencies , you should not deem yourself a “registered” investment company . We do not believe investors should rely on the documents you have filed with us for any investment purpose. It is our intention to post this let ter. If you have any questions, you may contact our office at (202) 551-6921. Sincerely, Disclosure Review and Accounting Office