SEC Comment Letter 0000000000-23-013991 to Trump Media & Technology Group Corp. (DJT)
Trump Media & Technology Group Corp.
Date: Dec. 21, 2023 · CIK: 0001849635 · Accession: 0000000000-23-013991
AI Filing Summary & Sentiment
File numbers found in text: 001-40779
Letter
United States securities and exchange commission logo December 21, 2023 Eric Swider Chief Executive Officer Digital World Acquisition Corp. 3109 Grand Ave., #450 Miami, FL 33133 Re:Digital World Acquisition Corp. Amendment No. 1 to Annual Report on Form 10-K Filed October 30, 2023 File No. 001-40779 Dear Eric Swider: We have reviewed your filing 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. Amendment No. 1 to Annual Report on Form 10-K Report of Independent Registered Public Accounting Firm, page F-1 1.Please have your auditor include an explanatory paragraph in their report to address the correction of the material misstatements in your previously issued financial statements. Refer to paragraph .18(e) of PCAOB AS 3101. Note 2. Restatement of Previously Issued Financial Statements, page F-10 2.Please disclose the nature of each error, such as the errors related to Accrued expenses, Income tax payable, Related party advance, Legal investigations costs and Remeasurement of Class A common stock to redemption value. 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 LastNameEric Swider Comapany NameDigital World Acquisition Corp. December 21, 2023 Page 2 FirstName LastName Eric Swider Digital World Acquisition Corp. December 21, 2023 Page 2 Please contact Joseph Cascarano at 202-551-3376 or Robert Littlepage at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Austin Pattan at 202-551-6756 or Jeffrey Kauten at 202-551-3447 with any other questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
December 21, 2023
Eric Swider
Chief Executive Officer
Digital World Acquisition Corp.
3109 Grand Ave., #450
Miami, FL 33133
Re:Digital World Acquisition Corp.
Amendment No. 1 to Annual Report on Form 10-K
Filed October 30, 2023
File No. 001-40779
Dear Eric Swider:
We have reviewed your filing 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.
Amendment No. 1 to Annual Report on Form 10-K
Report of Independent Registered Public Accounting Firm, page F-1
1.Please have your auditor include an explanatory paragraph in their report to address
the correction of the material misstatements in your previously issued financial
statements. Refer to paragraph .18(e) of PCAOB AS 3101.
Note 2. Restatement of Previously Issued Financial Statements, page F-10
2.Please disclose the nature of each error, such as the errors related to Accrued expenses,
Income tax payable, Related party advance, Legal investigations costs and
Remeasurement of Class A common stock to redemption value.
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 LastNameEric Swider
Comapany NameDigital World Acquisition Corp.
December 21, 2023 Page 2
FirstName LastName
Eric Swider
Digital World Acquisition Corp.
December 21, 2023
Page 2
Please contact Joseph Cascarano at 202-551-3376 or Robert Littlepage at 202-551-3361
if you have questions regarding comments on the financial statements and related matters. Please
contact Austin Pattan at 202-551-6756 or Jeffrey Kauten at 202-551-3447 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology