SEC Comment Letter 0000000000-23-004505 to RetinalGenix Technologies Inc. (RTGN) (CIK 0001836295) (RTGN)
RetinalGenix Technologies Inc. (RTGN) (CIK 0001836295)
Date: May 2, 2023 · CIK: 0001836295 · Accession: 0000000000-23-004505
AI Filing Summary & Sentiment
File numbers found in text: 333-258528
Letter
United States securities and exchange commission logo May 2, 2023 Jerry Katzman President RetinalGenix Technologies Inc. 1450 N. McDowell Blvd. Petaluma, CA 94954 Re:RetinalGenix Technologies Inc. Form 10-K filed March 31, 2023 File No. 333-258528 Dear Jerry Katzman: We have reviewed your filing and have the following comment. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to the comment, we may have additional comments. Form 10-K filed March 31, 2023 Audit Report, page F-1 1.Please file a revised audit report that clearly states what the auditor's opinion is on the financial statements. 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. You may contact Al Pavot at 202.551.3738 or Terence O'Brien at 202.551.3355 if you have questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
May 2, 2023
Jerry Katzman
President
RetinalGenix Technologies Inc.
1450 N. McDowell Blvd.
Petaluma, CA 94954
Re:RetinalGenix Technologies Inc.
Form 10-K filed March 31, 2023
File No. 333-258528
Dear Jerry Katzman:
We have reviewed your filing and have the following comment. Please respond to
the comment within ten business days by providing the requested information or advise us as
soon as possible when you will respond. After reviewing your response to the comment, we may
have additional comments.
Form 10-K filed March 31, 2023
Audit Report, page F-1
1.Please file a revised audit report that clearly states what the auditor's opinion is on the
financial statements.
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. You may contact Al Pavot at 202.551.3738 or Terence O'Brien at
202.551.3355 if you have questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services