SEC Comment Letter for BacTech Environmental Corp (CIK 0001807387) — Jun 24, 2020
BacTech Environmental Corp (CIK 0001807387)
Date: June 24, 2020 · CIK: 0001807387 · Accession: 0000000000-20-005675
AI Filing Summary & Sentiment
File numbers found in text: 024-11187
Letter
United States securities and exchange commission logo June 24, 2020 Ross Orr Chief Executive Officer BacTech Environmental Corporation 37 King Street, Suite 409 East Toronto Ontario, Canada M5C 1E9 Re:BacTech Environmental Corporation Amendment No. 2 to Offering Statement on Form 1-A Filed June 19, 2020 File No. 024-11187 Dear Mr. Orr: 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 June 17, 2020 letter. Offering Statement on Form 1-A filed June 19, 2020 Dilution, page 14 1.Please update the historical net tangible book values utilized in your dilution tables along with the related computations to be not less current than the most recent financial statements included in the filing, e.g. presently as of December 31, 2019.
FirstName LastNameRoss Orr Comapany NameBacTech Environmental Corporation June 24, 2020 Page 2 FirstName LastName Ross Orr BacTech Environmental Corporation June 24, 2020 Page 2 You may contact John Cannarella, Staff Accountant, at (202) 551-3337 or Karl Hiller, Accounting Branch Chief, at (202) 551-3686 if you have questions regarding comments on the financial statements and related matters. Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or, in her absence, Karina Dorin, Attorney-Adviser, at (202) 551-3763 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Andrew Coldicutt
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United States securities and exchange commission logo
June 24, 2020
Ross Orr
Chief Executive Officer
BacTech Environmental Corporation
37 King Street, Suite 409
East Toronto
Ontario, Canada M5C 1E9
Re:BacTech Environmental Corporation
Amendment No. 2 to Offering Statement on Form 1-A
Filed June 19, 2020
File No. 024-11187
Dear Mr. Orr:
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 June 17, 2020 letter.
Offering Statement on Form 1-A filed June 19, 2020
Dilution, page 14
1.Please update the historical net tangible book values utilized in your dilution tables along
with the related computations to be not less current than the most recent financial
statements included in the filing, e.g. presently as of December 31, 2019.
FirstName LastNameRoss Orr
Comapany NameBacTech Environmental Corporation
June 24, 2020 Page 2
FirstName LastName
Ross Orr
BacTech Environmental Corporation
June 24, 2020
Page 2
You may contact John Cannarella, Staff Accountant, at (202) 551-3337 or Karl Hiller,
Accounting Branch Chief, at (202) 551-3686 if you have questions regarding comments on the
financial statements and related matters. Please contact Anuja A. Majmudar, Attorney-Adviser,
at (202) 551-3844 or, in her absence, Karina Dorin, Attorney-Adviser, at (202) 551-3763 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Andrew Coldicutt