SEC Comment Letter for Global Gas (HGAS) — Dec 29, 2025
Global Gas Corp
Date: Dec. 29, 2025 · CIK: 0001817232 · Accession: 0000000000-25-011835
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39819
Referenced dates: December 23, 2025
Letter
Re: Global Gas Corp Form 10-K for Fiscal Year Ended December 31, 2024 Filed March 31, 2025 Form 10-Q for Fiscal Quarter Ended September 30, 2025 Filed November 14, 2025 Response Letter Dated December 23, 2025 File No. 001-39819 Dear Shachi Shah:
December 29, 2025
Shachi Shah Chief Financial Officer Global Gas Corp 700 S. Rosemary Avenue , Suite 204 West Palm Beach , Florida 33401
We have reviewed your December 23, 2025 response to our comment letter and have the following comments.
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. Unless we note otherwise, any references to prior comments are to comments in our December 11, 2025 letter.
Form 10-K for Fiscal Year Ended December 31, 2024 Item 9A. Controls and Procedures, page 38
1. We note your response to comment 2. Please expand your disclosures to include the information required by Item 308(a)(2) and Item 308(a)(3) of Regulation S-K. Form 10-Q for the Quarter Ended September 30, 2025 Exhibit 31, page 29
2. Please expand the language included in paragraph 4 to the 302 certifications to include and internal control over financial reporting (as defined in Exchange December 29, 2025 Page 2
Act Rules 13a-15(f) and 15d-15(f)) as required by Item 601(b)(31)(i) of Regulation S-K. Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> December 29, 2025 Shachi Shah Chief Financial Officer Global Gas Corp 700 S. Rosemary Avenue , Suite 204 West Palm Beach , Florida 33401 Re: Global Gas Corp Form 10-K for Fiscal Year Ended December 31, 2024 Filed March 31, 2025 Form 10-Q for Fiscal Quarter Ended September 30, 2025 Filed November 14, 2025 Response Letter Dated December 23, 2025 File No. 001-39819 Dear Shachi Shah: We have reviewed your December 23, 2025 response to our comment letter and have the following comments. 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. Unless we note otherwise, any references to prior comments are to comments in our December 11, 2025 letter. Form 10-K for Fiscal Year Ended December 31, 2024 Item 9A. Controls and Procedures, page 38 1. We note your response to comment 2. Please expand your disclosures to include the information required by Item 308(a)(2) and Item 308(a)(3) of Regulation S-K. Form 10-Q for the Quarter Ended September 30, 2025 Exhibit 31, page 29 2. Please expand the language included in paragraph 4 to the 302 certifications to include and internal control over financial reporting (as defined in Exchange December 29, 2025 Page 2 Act Rules 13a-15(f) and 15d-15(f)) as required by Item 601(b)(31)(i) of Regulation S-K. Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services </TEXT> </DOCUMENT>