SEC Comment Letter 0000000000-23-009232 to Trans American Aquaculture, Inc (GRPS) (CIK 0001990446) (GRPS)
Trans American Aquaculture, Inc (GRPS) (CIK 0001990446)
Date: Aug. 22, 2023 · CIK: 0001990446 · Accession: 0000000000-23-009232
AI Filing Summary & Sentiment
File numbers found in text: 333-274059
Letter
United States securities and exchange commission logo August 22, 2023 Adam Thomas Chief Executive Officer and Chief Financial Officer Trans American Aquaculture, Inc. 1022 Shadyside Lane Dallas, TX 75223 Re:Trans American Aquaculture, Inc Registration Statement on Form S-1 Filed August 18, 2023 File No. 333-274059 Dear Adam Thomas: Our initial review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, please address the following: Form S-1 requires unaudited interim period financial statements as of an interim date within no more than 134 days, e.g. June 30, 2023. Please refer to Rule 8-03 of Regulation S-X and amend accordingly.
If your amendment includes a review report on unaudited interim financial information, please obtain and file a letter from your independent accountant that acknowledges awareness of their review report included in your registration statement. Refer to Item 601(B)(15) of Regulation S-K. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies.
Please contact Nicholas O'Leary, Staff Attorney, at 202-551-4451, Terence O'Brien, Accounting Branch Chief, at 202-551-3355, or Katherine Bagley, Legal Branch Chief, at 202- 551-2545 with any questions.
FirstName LastNameAdam Thomas Comapany NameTrans American Aquaculture, Inc. August 22, 2023 Page 2 FirstName LastName Adam Thomas Trans American Aquaculture, Inc. August 22, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Brian Higley, Esq
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United States securities and exchange commission logo
August 22, 2023
Adam Thomas
Chief Executive Officer and Chief Financial Officer
Trans American Aquaculture, Inc.
1022 Shadyside Lane
Dallas, TX 75223
Re:Trans American Aquaculture, Inc
Registration Statement on Form S-1
Filed August 18, 2023
File No. 333-274059
Dear Adam Thomas:
Our initial review of your registration statement indicates that it fails in numerous
material respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically, please address the
following:
Form S-1 requires unaudited interim period financial statements as of an interim date
within no more than 134 days, e.g. June 30, 2023. Please refer to Rule 8-03 of Regulation
S-X and amend accordingly.
If your amendment includes a review report on unaudited interim financial information,
please obtain and file a letter from your independent accountant that acknowledges
awareness of their review report included in your registration statement. Refer to Item
601(B)(15) of Regulation S-K.
We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
Please contact Nicholas O'Leary, Staff Attorney, at 202-551-4451, Terence O'Brien,
Accounting Branch Chief, at 202-551-3355, or Katherine Bagley, Legal Branch Chief, at 202-
551-2545 with any questions.
FirstName LastNameAdam Thomas
Comapany NameTrans American Aquaculture, Inc.
August 22, 2023 Page 2
FirstName LastName
Adam Thomas
Trans American Aquaculture, Inc.
August 22, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Brian Higley, Esq