SEC Comment Letter for Shefford Companies, Inc. (CIK 0001997284) — May 9, 2025
Shefford Companies, Inc. (CIK 0001997284)
Date: May 9, 2025 · CIK: 0001997284 · Accession: 0000000000-25-004970
AI Filing Summary & Sentiment
File numbers found in text: 000-56601
Letter
May 9, 2025 Jonathan Cross Chairman Shefford & Companies, Inc. 1852 Banking Street Suite 29551 Greensboro, NC 27408 Re:Shefford & Companies, Inc. Amendment No. 1 to Registration Statement on Form 10-12G Filed February 3, 2025 File No. 000-56601 Dear Jonathan Cross: We issued comments to you on the above captioned filing on March 3, 2025. 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 May 23, 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 William Schroeder at 202-551-3294 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
Show Raw Text
May 9, 2025
Jonathan Cross
Chairman
Shefford & Companies, Inc.
1852 Banking Street Suite 29551
Greensboro, NC 27408
Re:Shefford & Companies, Inc.
Amendment No. 1 to Registration Statement on Form 10-12G
Filed February 3, 2025
File No. 000-56601
Dear Jonathan Cross:
We issued comments to you on the above captioned filing on March 3, 2025. 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 May 23, 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 William Schroeder at 202-551-3294 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