SEC Comment Letter 0000000000-25-001267 to Australian Oilseeds Holdings Ltd (COOT)
Australian Oilseeds Holdings Ltd
Date: Feb. 6, 2025 · CIK: 0001959994 · Accession: 0000000000-25-001267
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41986
Letter
February 6, 2025 Bob Wu Chief Financial Officer Australian Oilseeds Holdings Ltd 126 - 142 Cowcumbla Street, Cootamundra Site 2: 52 Fuller Drive Cootamundra Re:Australian Oilseeds Holdings Ltd Form 10-K for the Fiscal Year Ended June 30, 2024 File No. 001-41986 Dear Bob Wu: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). 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. Form 10-K for the Fiscal Year Ended June 30, 2024 Item 9A. Controls and Procedures, page 52 1.Please amend your filing to disclose management's conclusions regarding the effectiveness of your disclosure controls and procedures. See Item 307 of Regulation S-K. 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 absence of action by the staff.
February 6, 2025 Page 2 Please contact Andrew Blume at 202-551-3254 or Kevin Woody at 202-551-3629 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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February 6, 2025
Bob Wu
Chief Financial Officer
Australian Oilseeds Holdings Ltd
126 - 142 Cowcumbla Street, Cootamundra
Site 2: 52 Fuller Drive Cootamundra
Re:Australian Oilseeds Holdings Ltd
Form 10-K for the Fiscal Year Ended June 30, 2024
File No. 001-41986
Dear Bob Wu:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment(s).
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.
Form 10-K for the Fiscal Year Ended June 30, 2024
Item 9A. Controls and Procedures, page 52
1.Please amend your filing to disclose management's conclusions regarding the
effectiveness of your disclosure controls and procedures. See Item 307 of Regulation
S-K.
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 absence of action by the staff.
February 6, 2025
Page 2
Please contact Andrew Blume at 202-551-3254 or Kevin Woody at 202-551-3629
with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing