SEC Comment Letter for Shefford Companies, Inc. (CIK 0001997284) — Mar 13, 2026

Shefford Companies, Inc. (CIK 0001997284)
Date: March 13, 2026 · CIK: 0001997284 · Accession: 0000000000-26-002631

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AI Filing Summary & Sentiment

File numbers found in text: 000-56601

Date

March 13, 2026

Author

Division of

Form

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Company

Shefford Companies, Inc. (CIK 0001997284)

Letter

Re: Shefford Companies, Inc. Amendment No. 2 to Registration Statement on Form 10-12G Filed August 15, 2025 File No. 000-56601 Dear Jonathan Cross:

March 13, 2026

Jonathan Cross Chairman Shefford Companies, Inc. 1852 Banking Street Suite 29551 Greensboro, NC 27408

We issued comments to you on the above captioned filing on September 11, 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 March 27, 2026.

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.

Please contact Victor Cecco at 202-551-2064 or Ben Phippen at 202-551-3697 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                             March 13, 2026

Jonathan Cross
Chairman
Shefford Companies, Inc.
1852 Banking Street Suite 29551
Greensboro, NC 27408

       Re: Shefford Companies, Inc.
           Amendment No. 2 to Registration Statement on Form 10-12G
           Filed August 15, 2025
           File No. 000-56601
Dear Jonathan Cross:

        We issued comments to you on the above captioned filing on September
11, 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 March 27, 2026.

        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.

       Please contact Victor Cecco at 202-551-2064 or Ben Phippen at
202-551-3697 with any
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance
</TEXT>
</DOCUMENT>

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