SEC Comment Letter 0000000000-24-010197 to Belpointe PREP, LLC (OZ)
Belpointe PREP, LLC
Date: Sept. 10, 2024 · CIK: 0001807046 · Accession: 0000000000-24-010197
AI Filing Summary & Sentiment
File numbers found in text: 001-40911
Letter
September 10, 2024 Martin Lacoff Chief Financial Officer Belpointe PREP, LLC 255 Glenville Road Greenwich, CT 06831 Re:Belpointe PREP, LLC Form 10-K for the fiscal year ended December 31, 2023 Filed March 29, 2024 File No. 001-40911 Dear Martin Lacoff: We have limited our review of your filing to the financial statements and related disclosures 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 fiscal year ended December 31, 2023 Exhibits 1.We note that your certifications filed as Exhibit 31 exclude internal control over financial reporting language within the introductory sentence of paragraph 4. Please file a full amendment to your periodic reports to revise your certifications to conform exactly to the language set forth in Item 601(b)(31)(i) of Regulation S-K. Please also refer to Regulation S-K C&DI 246.13.
September 10, 2024 Page 2
In closing, 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 Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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September 10, 2024
Martin Lacoff
Chief Financial Officer
Belpointe PREP, LLC
255 Glenville Road
Greenwich, CT 06831
Re:Belpointe PREP, LLC
Form 10-K for the fiscal year ended December 31, 2023
Filed March 29, 2024
File No. 001-40911
Dear Martin Lacoff:
We have limited our review of your filing to the financial statements and related
disclosures 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 fiscal year ended December 31, 2023
Exhibits
1.We note that your certifications filed as Exhibit 31 exclude internal control over financial
reporting language within the introductory sentence of paragraph 4. Please file a full
amendment to your periodic reports to revise your certifications to conform exactly to
the language set forth in Item 601(b)(31)(i) of Regulation S-K. Please also refer to
Regulation S-K C&DI 246.13.
September 10, 2024
Page 2
In closing, 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 Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction