SEC Comment Letter 0000000000-24-002238 to Collective Audience, Inc. (CAUD) (CIK 0001854583)
Collective Audience, Inc. (CAUD) (CIK 0001854583)
Date: Feb. 28, 2024 · CIK: 0001854583 · Accession: 0000000000-24-002238
AI Filing Summary & Sentiment
File numbers found in text: 333-276512
Letter
United States securities and exchange commission logo February 28, 2024 Peter Bordes Chief Executive Officer Collective Audience, Inc. 85 Broad Street 16-079 New York, NY 10004 Re:Collective Audience, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed February 20, 2024 File No. 333-276512 Dear Peter Bordes: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 31, 2024 letter. Amendment No. 1 to Registration Statement on Form S-1, Filed February 20, 2024 Cover Page 1.We note your response to prior comment 2 and reissue in part. Please include disclosure on the cover page addressing the impact on your liquidity and update the discussion on the ability of your company to fund your operations on a prospective basis with your current cash on hand, similar to the disclosure you included on page 49. Management's Discussion and Analysis of Financial Condition and Results of Operations Liquidity and Capital Resources, page 49 2.We note your response to prior comment 8 and reissue in part. We acknowledge the new disclosure added to this section; however, please also disclose that it appears that you will miss your 2023 revenue projection of $72 million, so potential investors can better understand the circumstances surrounding your financial position.
FirstName LastNamePeter Bordes Comapany NameCollective Audience, Inc. February 28, 2024 Page 2 FirstName LastName Peter Bordes Collective Audience, Inc. February 28, 2024 Page 2 Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Christopher L. Tinen
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United States securities and exchange commission logo
February 28, 2024
Peter Bordes
Chief Executive Officer
Collective Audience, Inc.
85 Broad Street 16-079
New York, NY 10004
Re:Collective Audience, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed February 20, 2024
File No. 333-276512
Dear Peter Bordes:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our January 31, 2024 letter.
Amendment No. 1 to Registration Statement on Form S-1, Filed February 20, 2024
Cover Page
1.We note your response to prior comment 2 and reissue in part. Please include disclosure
on the cover page addressing the impact on your liquidity and update the discussion on the
ability of your company to fund your operations on a prospective basis with your current
cash on hand, similar to the disclosure you included on page 49.
Management's Discussion and Analysis of Financial Condition and Results of Operations
Liquidity and Capital Resources, page 49
2.We note your response to prior comment 8 and reissue in part. We acknowledge the new
disclosure added to this section; however, please also disclose that it appears that you will
miss your 2023 revenue projection of $72 million, so potential investors can better
understand the circumstances surrounding your financial position.
FirstName LastNamePeter Bordes
Comapany NameCollective Audience, Inc.
February 28, 2024 Page 2
FirstName LastName
Peter Bordes
Collective Audience, Inc.
February 28, 2024
Page 2
Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071
with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Christopher L. Tinen