SEC Comment Letter 0000000000-24-009512 to Global-Smart.Tech Inc. (CIK 0001940243)
Global-Smart.Tech Inc. (CIK 0001940243)
Date: Aug. 20, 2024 · CIK: 0001940243 · Accession: 0000000000-24-009512
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-267740
Letter
August 20, 2024 Yehor Rodin President Global-Smart.Tech Kava b.b. 85320, Tivat, Montenegro Re:Global-Smart.Tech Amendment No. 4 to Registration Statement on Form S-1 Filed August 13, 2024 File No. 333-267740 Dear Yehor Rodin: We have reviewed your amended registration statement and have the following comment. 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 August 8, 2024 letter. Amendment No. 4 to Registration Statement on Form S-1 Financial Statements, page 70 1.Please revise your Registration Statement on Form S-1 to include audited financial statements for the Fiscal Year Ended May 31, 2024. Refer to Regulation S-X, Rule 8- 08(b).
August 20, 2024 Page 2 Please contact Rolf Sundwall at 202-551-3105 or Mark Brunhofer at 202-551-3638 if you have questions regarding comments on the financial statements and related matters. Please contact Eric Envall at 202-551-3234 or Irene Paik at 202-551-6553 with any other questions. Sincerely, Division of Corporation Finance Office of Crypto Assets
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August 20, 2024
Yehor Rodin
President
Global-Smart.Tech
Kava b.b.
85320, Tivat, Montenegro
Re:Global-Smart.Tech
Amendment No. 4 to Registration Statement on Form S-1
Filed August 13, 2024
File No. 333-267740
Dear Yehor Rodin:
We have reviewed your amended registration statement and have the following comment.
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 August 8, 2024 letter.
Amendment No. 4 to Registration Statement on Form S-1
Financial Statements, page 70
1.Please revise your Registration Statement on Form S-1 to include audited financial
statements for the Fiscal Year Ended May 31, 2024. Refer to Regulation S-X, Rule 8-
08(b).
August 20, 2024
Page 2
Please contact Rolf Sundwall at 202-551-3105 or Mark Brunhofer at 202-551-3638 if you
have questions regarding comments on the financial statements and related matters. Please
contact Eric Envall at 202-551-3234 or Irene Paik at 202-551-6553 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets