Correspondence 0001213900-25-003144 from Toppoint Holdings Inc. (TOPP)
Toppoint Holdings Inc.
Date: Jan. 14, 2025 · CIK: 0001960847 · Accession: 0001213900-25-003144
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281474
Referenced dates: January 13, 2025
Letter
E: Lou@bevilacquapllc.com
T: 202.869.0888
W: bevilacquapllc.com
January 14, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
F Street, NE
Washington, D.C. 20549
Attn: Michael Purcell, Laura Nicholson, Brian McAllister and Shannon Buskirk
Re: Toppoint Holdings Inc.
Amendment No. 5 to Registration Statement on Form S-1
Filed January 10, 2025
File No. 333-281474
Ladies and Gentlemen:
We hereby submit the responses of Toppoint Holdings Inc. (the “Company”) to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission set forth in the Staff’s letter, dated January 13, 2025, providing the Staff’s comments with respect to the Company’s Amendment No. 5 to Registration Statement on Form S-1. Concurrently with the submission of this letter, the Company is filing the Amendment No. 6 to Registration Statement on Form S-1 via EDGAR with the Commission.
For the convenience of the Staff, each of the Staff’s comments is included followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to the Company on a consolidated basis.
Amendment No. 5 to Registration Statement on Form S-1
General
1. Please revise your Summary Compensation Table to include compensation information for each of your last two completed fiscal years, including the fiscal year ended December 31, 2024. Refer to Item 402(n) of Regulation S-K for guidance.
Response: In response to the Staff’s comment, we respectfully advise the Staff that we have revised our registration statement to update our Summary Compensation Table to include compensation information for each of our last two completed fiscal years, including the fiscal year ended December 31, 2024.
PG.
January 14, 2025
If you would like to discuss any of the responses to the Staff’s comments or if you would like to discuss any other matters, please contact Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100) or Hok C Chan, Chief Executive Officer of Toppoint Holdings Inc. at (551) 866-1320.
Sincerely,
/s/
Louis A. Bevilacqua, Esq.
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CORRESP
1
filename1.htm
E:
Lou@bevilacquapllc.com
T:
202.869.0888
W:
bevilacquapllc.com
January
14, 2025
VIA
EDGAR
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Attn:
Michael Purcell, Laura Nicholson, Brian McAllister and Shannon Buskirk
Re:
Toppoint
Holdings Inc.
Amendment
No. 5 to Registration Statement on Form S-1
Filed
January 10, 2025
File
No. 333-281474
Ladies
and Gentlemen:
We
hereby submit the responses of Toppoint Holdings Inc. (the “Company”) to the comments of the staff (the “Staff”)
of the U.S. Securities and Exchange Commission set forth in the Staff’s letter, dated January 13, 2025, providing the Staff’s
comments with respect to the Company’s Amendment No. 5 to Registration Statement on Form S-1. Concurrently with the submission
of this letter, the Company is filing the Amendment No. 6 to Registration Statement on Form S-1 via EDGAR with the Commission.
For
the convenience of the Staff, each of the Staff’s comments is included followed by the corresponding response of the Company. Unless
the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to the Company
on a consolidated basis.
Amendment
No. 5 to Registration Statement on Form S-1
General
1.
Please
revise your Summary Compensation Table to include compensation information for each of your last two completed fiscal years, including
the fiscal year ended December 31, 2024. Refer to Item 402(n) of Regulation S-K for guidance.
Response:
In response to the Staff’s comment, we respectfully advise the Staff that we have revised our registration statement to update
our Summary Compensation Table to include compensation information for each of our last two completed fiscal years, including the fiscal
year ended December 31, 2024.
PG.
2
January 14, 2025
If
you would like to discuss any of the responses to the Staff’s comments or if you would like to discuss any other matters, please
contact Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100) or Hok C Chan, Chief Executive Officer of Toppoint Holdings
Inc. at (551) 866-1320.
Sincerely,
/s/
Louis A. Bevilacqua, Esq.
Louis
A. Bevilacqua, Esq.
Bevilacqua
PLLC
cc:
Hok
C Chan, Toppoint Holdings Inc.