SEC Comment Letter 0000000000-23-003463 to Next Thing Technologies, Inc (CIK 0001897152)
Next Thing Technologies, Inc (CIK 0001897152)
Date: April 6, 2023 · CIK: 0001897152 · Accession: 0000000000-23-003463
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United States securities and exchange commission logo April 6, 2023 Jason Adams Chief Executive Officer Next Thing Technologies, Inc 2180 Vista Way Unit B #1096 Oceanside, California 92054 Re:Next Thing Technologies, Inc Draft Offering Statement on Form 1-A Submitted April 3, 2023 CIK No. 0001897152 Dear Jason Adams: Our initial review of your draft offering statement indicates that it fails in numerous material respects to comply with the requirements of Regulation A and Form 1-A. More specifically, •Your filing must be amended to include audited financial statements in accordance with Part F/S of Form 1-A •Your filing must be amended to identify the company's independent auditor and include a signed audit opinion We will provide more detailed comments relating to your draft offering statement following our review of a substantive amendment that addresses these deficiencies. Please contact Bradley Ecker at (202) 551-4985 or Jay Ingram at (202) 551-3397 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
April 6, 2023
Jason Adams
Chief Executive Officer
Next Thing Technologies, Inc
2180 Vista Way Unit B #1096
Oceanside, California 92054
Re:Next Thing Technologies, Inc
Draft Offering Statement on Form 1-A
Submitted April 3, 2023
CIK No. 0001897152
Dear Jason Adams:
Our initial review of your draft offering statement indicates that it fails in numerous
material respects to comply with the requirements of Regulation A and Form 1-A. More
specifically,
•Your filing must be amended to include audited financial statements in accordance with Part
F/S of Form 1-A
•Your filing must be amended to identify the company's independent auditor and include a
signed audit opinion
We will provide more detailed comments relating to your draft offering statement
following our review of a substantive amendment that addresses these deficiencies.
Please contact Bradley Ecker at (202) 551-4985 or Jay Ingram at (202) 551-3397 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing