SEC Comment Letter 0000000000-24-001449 to YOUNEEQAI TECHNICAL SERVICES, INC. (YQAI) (CIK 0001976923) (YQAI)
YOUNEEQAI TECHNICAL SERVICES, INC. (YQAI) (CIK 0001976923)
Date: Feb. 6, 2024 · CIK: 0001976923 · Accession: 0000000000-24-001449
AI Filing Summary & Sentiment
File numbers found in text: 333-271798
Letter
United States securities and exchange commission logo February 6, 2024 Murray Galbraith Chief Executive Officer YouneeqAI Technical Services, Inc. 2700 Youngfield St., Suite 100 Lakewood, CO 80215 Re:YouneeqAI Technical Services, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed January 25, 2024 File No. 333-271798 Dear Murray Galbraith: 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. Amendment No. 3 to Form S-1 filed January 25, 2024 Executive and directors compensation, page 59 1.Please update your disclosure regarding the compensation of your directors and officers for the year ended December 31, 2023. Refer to Item 402(m) of Regulation S-K and Question 117.05 of Regulation S-K Compliance and Disclosure Interpretations.
FirstName LastNameMurray Galbraith Comapany NameYouneeqAI Technical Services, Inc. February 6, 2024 Page 2 FirstName LastName Murray Galbraith YouneeqAI Technical Services, Inc. February 6, 2024 Page 2 Please contact Joyce Sweeney at 202-551-3449 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters. Please contact Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby at 202-551-3334 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Christen Lambert
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United States securities and exchange commission logo
February 6, 2024
Murray Galbraith
Chief Executive Officer
YouneeqAI Technical Services, Inc.
2700 Youngfield St., Suite 100
Lakewood, CO 80215
Re:YouneeqAI Technical Services, Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed January 25, 2024
File No. 333-271798
Dear Murray Galbraith:
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.
Amendment No. 3 to Form S-1 filed January 25, 2024
Executive and directors compensation, page 59
1.Please update your disclosure regarding the compensation of your directors and officers
for the year ended December 31, 2023. Refer to Item 402(m) of Regulation S-K and
Question 117.05 of Regulation S-K Compliance and Disclosure Interpretations.
FirstName LastNameMurray Galbraith
Comapany NameYouneeqAI Technical Services, Inc.
February 6, 2024 Page 2
FirstName LastName
Murray Galbraith
YouneeqAI Technical Services, Inc.
February 6, 2024
Page 2
Please contact Joyce Sweeney at 202-551-3449 or Kathleen Collins at 202-551-3499 if
you have questions regarding comments on the financial statements and related matters. Please
contact Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby at 202-551-3334 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Christen Lambert