SEC Comment Letter 0000000000-23-007028 to DevvStream Corp. (DEVS)
DevvStream Corp.
Date: June 30, 2023 · CIK: 0001854480 · Accession: 0000000000-23-007028
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40977
Letter
United States securities and exchange commission logo June 30, 2023 Carl Stanton Chief Executive Officer Focus Impact Acquisition Corp. 250 Park Avenue, Ste 911 New York, NY 10177 Re:Focus Impact Acquisition Corp. Form 10-K for the Fiscal Year ended December 31, 2022 Filed April 6, 2023 File No. 001-40977 Dear Carl Stanton: We have limited our review of your filing to the financial statements and related disclosures 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. Form 10-K for Fiscal Year Ended December 31, 2022, Filed April 6, 2023 Certifications in Exhibits 31.1 and 31.2, page 88 1.We note that your officer certifications omit the language prescribed by Item 601(b)(31)(i) of Regulation S-K, concerning responsibility for establishing and maintaining internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d- 15(f)), which should appear in the fourth paragraph of the certifications.
Please file an amendment to your Form 10-K to include certifications from your Chief Executive and Chief Financial officers, that include all of the required language. You may elect to otherwise limit content of the amendment to the cover page, explanatory note, the signature page and paragraphs 1, 2, 4 and 5 of the certifications.
In closing, 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
FirstName LastNameCarl Stanton Comapany NameFocus Impact Acquisition Corp. June 30, 2023 Page 2 FirstName LastName Carl Stanton Focus Impact Acquisition Corp. June 30, 2023 Page 2 absence of action by the staff. You may contact Sondra Snyder, Staff Accountant at (202) 551-3332 or Gus Rodriguez, Staff Accountant at (202) 551-3752 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
Show Raw Text
United States securities and exchange commission logo
June 30, 2023
Carl Stanton
Chief Executive Officer
Focus Impact Acquisition Corp.
250 Park Avenue, Ste 911
New York, NY 10177
Re:Focus Impact Acquisition Corp.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed April 6, 2023
File No. 001-40977
Dear Carl Stanton:
We have limited our review of your filing to the financial statements and related
disclosures 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.
Form 10-K for Fiscal Year Ended December 31, 2022, Filed April 6, 2023
Certifications in Exhibits 31.1 and 31.2, page 88
1.We note that your officer certifications omit the language prescribed by Item 601(b)(31)(i)
of Regulation S-K, concerning responsibility for establishing and maintaining internal
control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f)), which should appear in the fourth paragraph of the certifications.
Please file an amendment to your Form 10-K to include certifications from your Chief
Executive and Chief Financial officers, that include all of the required language. You
may elect to otherwise limit content of the amendment to the cover page, explanatory
note, the signature page and paragraphs 1, 2, 4 and 5 of the certifications.
In closing, 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
FirstName LastNameCarl Stanton
Comapany NameFocus Impact Acquisition Corp.
June 30, 2023 Page 2
FirstName LastName
Carl Stanton
Focus Impact Acquisition Corp.
June 30, 2023
Page 2
absence of action by the staff.
You may contact Sondra Snyder, Staff Accountant at (202) 551-3332 or Gus Rodriguez,
Staff Accountant at (202) 551-3752 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation