Correspondence 0001493152-23-045106 from NEXTNRG, INC. (NXXT)
NEXTNRG, INC.
Date: Dec. 15, 2023 · CIK: 0001817004 · Accession: 0001493152-23-045106
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File numbers found in text: 333-275761
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CORRESP
1
filename1.htm
EzFill
Holdings, Inc.
67
NW 183rd St.
Miami,
FL 33169
December
15, 2023
Securities
and Exchange Commission
Division
of Corporate Finance
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Brian Fetterolf and Donald Field
Re:
EzFill Holdings, Inc.
Registration
Statement on Form S-1
Filed
November 28, 2023
File
No. 333-275761
Dear
Messrs. Fetterolf and Field:
EzFill
Holdings, Inc. (the “Company”) previously submitted a Registration Statement on Form S-1 (the “Registration
Statement”) with the Securities and Exchange Commission (the “Commission”) on November 28, 2023. Amendment
No. 1 responds to the comment letter received on December 12, 2023 from the staff of the Commission (the “Staff”).
For ease of review, we have set forth below the comment of your letter followed by the Company’s response thereto.
Registration
Statement on Form S-1 filed November 28, 2023
Risks
Related to the Pending Acquisition of Next Charging, page 9
1. Please
revise to add a risk factor to discuss the potential dilution public shareholders could experience
as a result of this offering and the contemplated acquisition of Next Charging. Please disclose
the post-offering and post-acquisition ownership percentages for the different shareholder
contingency groups, i.e. public shareholders, existing officers and directors and major shareholders
and members of Next Charging who will receive shares in the exchange. Please include enough
information so new public investors can fully appreciate the ownership of the company after
the offering and the acquisition of Next Charging. Lastly, please include a cross-reference
in the prospectus summary to this revised disclosure.
Response:
The Company has revised its disclosures to incorporate the Staff’s comment. A risk factor noting the potential dilution shareholders
could experience and the post-offering and post-acquisition ownership percentages been added to the Risks Related to the Pending Acquisition
of Next Charging subsection, and a cross-reference has been added in the prospectus summary.
Should
you have any questions regarding the foregoing, please do not hesitate to contact the Company’s counsel, Jeff Cahlon, of Sichenzia
Ross Ference Carmel LLP at (212) 930-9700.
Sincerely,
/s/
Yehuda Levy
Yehuda
Levy
Interim
Chief Executive Officer
cc:
Jeff Cahlon