SEC Comment Letter 0000000000-23-002858 to Tego Cyber, Inc. (TGCB) (CIK 0001815632) (TGCB)
Tego Cyber, Inc. (TGCB) (CIK 0001815632)
Date: March 22, 2023 · CIK: 0001815632 · Accession: 0000000000-23-002858
AI Filing Summary & Sentiment
File numbers found in text: 000-56370
Letter
United States securities and exchange commission logo March 22, 2023 Shannon Wilkinson Chief Executive Officer Tego Cyber, Inc. 8565 South Eastern Avenue, Suite 150 Las Vegas, Nevada 89123 Re:Tego Cyber, Inc. Form 8-K filed March 17, 2023 File No. 000-56370 Dear Shannon Wilkinson : We have reviewed your filing 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 these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 8-K filed March 17, 2023 Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review. Amended and Restated Form 10-Q/A (Amendment No. 1) for the Three Months Ended September 30, 2022 , page 2 1.Please amend your filing to disclose the date you concluded that your financial statements should no longer be relied on pursuant to Item 4.02(a)(1) of Form 8-K. 2.Additionally, amend to state whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3) of Form 8-K. 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.
FirstName LastNameShannon Wilkinson Comapany NameTego Cyber, Inc. March 22, 2023 Page 2 FirstName LastName Shannon Wilkinson Tego Cyber, Inc. March 22, 2023 Page 2 You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376, or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361, if you have any questions.. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
March 22, 2023
Shannon Wilkinson
Chief Executive Officer
Tego Cyber, Inc.
8565 South Eastern Avenue, Suite 150
Las Vegas, Nevada 89123
Re:Tego Cyber, Inc.
Form 8-K filed March 17, 2023
File No. 000-56370
Dear Shannon Wilkinson :
We have reviewed your filing 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 these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 8-K filed March 17, 2023
Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or
Completed Interim Review.
Amended and Restated Form 10-Q/A (Amendment No. 1) for the Three Months Ended
September 30, 2022 , page 2
1.Please amend your filing to disclose the date you concluded that your financial statements
should no longer be relied on pursuant to Item 4.02(a)(1) of Form 8-K.
2.Additionally, amend to state whether the audit committee, or the board of directors in the
absence of an audit committee, or authorized officer or officers, discussed with the
independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3) of
Form 8-K.
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.
FirstName LastNameShannon Wilkinson
Comapany NameTego Cyber, Inc.
March 22, 2023 Page 2
FirstName LastName
Shannon Wilkinson
Tego Cyber, Inc.
March 22, 2023
Page 2
You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376, or Robert S.
Littlepage, Accountant Branch Chief, at (202) 551-3361, if you have any questions..
Sincerely,
Division of Corporation Finance
Office of Technology