SEC Comment Letter 0000000000-23-004385 to SmartRent, Inc. (SMRT)
SmartRent, Inc.
Date: April 28, 2023 · CIK: 0001837014 · Accession: 0000000000-23-004385
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39991
Letter
United States securities and exchange commission logo April 28, 2023 Lucas Haldeman Chief Executive Officer SmartRent, Inc. 8665 E. Hartford Drive Suite 200 Scottsdale, Arizona 85255 Re:SmartRent, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Response dated April 21, 2023 File No. 001-39991 Dear Lucas Haldeman: We have reviewed your April 21, 2023 response to our comment letter and have the following comment. 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 comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to the prior comment are to comments in our April 10, 2023 letter. Form 10-K for the fiscal year ended December 31, 2022 Management's Report on Internal Controls Over Financial Reporting, page 85 1.We note your responses to prior comments 2 and 3. Please help us better understand how management concluded that your disclosure controls and procedures were effective as of December 31, 2022. In this respect, explain how you considered that you inadvertently omitted disclosure relating to management’s assessment regarding internal controls over financial reporting in reaching that conclusion. You may contact Morgan Youngwood, Senior, Staff Accountant at 202-551-3479 or Stephen Krikorian, Accounting Branch Chief at 202-551-3488 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameLucas Haldeman Comapany NameSmartRent, Inc. April 28, 2023 Page 2 FirstName LastName Lucas Haldeman SmartRent, Inc. April 28, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
April 28, 2023
Lucas Haldeman
Chief Executive Officer
SmartRent, Inc.
8665 E. Hartford Drive
Suite 200
Scottsdale, Arizona 85255
Re:SmartRent, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Response dated April 21, 2023
File No. 001-39991
Dear Lucas Haldeman:
We have reviewed your April 21, 2023 response to our comment letter and have the
following comment. 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 comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to the prior comment are to comments in
our April 10, 2023 letter.
Form 10-K for the fiscal year ended December 31, 2022
Management's Report on Internal Controls Over Financial Reporting, page 85
1.We note your responses to prior comments 2 and 3. Please help us better understand how
management concluded that your disclosure controls and procedures were effective as of
December 31, 2022. In this respect, explain how you considered that you inadvertently
omitted disclosure relating to management’s assessment regarding internal controls over
financial reporting in reaching that conclusion.
You may contact Morgan Youngwood, Senior, Staff Accountant at 202-551-3479 or
Stephen Krikorian, Accounting Branch Chief at 202-551-3488 if you have questions regarding
comments on the financial statements and related matters.
FirstName LastNameLucas Haldeman
Comapany NameSmartRent, Inc.
April 28, 2023 Page 2
FirstName LastName
Lucas Haldeman
SmartRent, Inc.
April 28, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Technology