SEC Comment Letter for Shefford Companies, Inc. (CIK 0001997284) — Jan 16, 2025
Shefford Companies, Inc. (CIK 0001997284)
Date: Jan. 16, 2025 · CIK: 0001997284 · Accession: 0000000000-25-000488
AI Filing Summary & Sentiment
File numbers found in text: 000-56601
Letter
January 16, 2025 Jonathan Cross Chairman Shefford & Companies, Inc. 1852 Banking Street Suite 29551 Greensboro, North Carolina 27408 Re:Shefford & Companies, Inc. Registration Statement on Form 10-12G Filed October 12, 2023 File No. 000-56601 Dear Jonathan Cross: We issued comments to you on the above captioned filing on November 8, 2023. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by January 31, 2025. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. You may contact Katharine Garrett at 202-551-2332 or Ben Phippen at 202-551-3697 if you have questions regarding comments on the financial statements and related matters. Please contact Robert Arzonetti at 202-551-8819 or Susan Block at 202-551-3210 with any other questions. Sincerely, Division of Corporation Finance Office of Finance
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January 16, 2025
Jonathan Cross
Chairman
Shefford & Companies, Inc.
1852 Banking Street Suite 29551
Greensboro, North Carolina 27408
Re:Shefford & Companies, Inc.
Registration Statement on Form 10-12G
Filed October 12, 2023
File No. 000-56601
Dear Jonathan Cross:
We issued comments to you on the above captioned filing on November 8, 2023. As
of the date of this letter, these comments remain outstanding and unresolved. We expect you
to provide a complete, substantive response to these comments by January 31, 2025.
If you do not respond, we will, consistent with our obligations under the federal
securities laws, decide how we will seek to resolve material outstanding comments and
complete our review of your filing and your disclosure. Among other things, we may decide
to release publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating to the review of your filings, consistent with the staff's decision to publicly
release comment and response letters relating to disclosure filings it has reviewed.
You may contact Katharine Garrett at 202-551-2332 or Ben Phippen at 202-551-3697
if you have questions regarding comments on the financial statements and related
matters. Please contact Robert Arzonetti at 202-551-8819 or Susan Block at 202-551-3210
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Finance