SEC Comment Letter 0000000000-25-009490 to Caring Brands, Inc. (CABR)
Caring Brands, Inc.
Date: Sept. 3, 2025 · CIK: 0002020737 · Accession: 0000000000-25-009490
AI Filing Summary & Sentiment
File numbers found in text: 333-289767
Letter
September 3, 2025 Glynn Wilson Chief Executive Officer Caring Brands, Inc. 130 S Indian River Drive Suite 202 pbm# 1232 Fort Pierce, FL 34950 Re:Caring Brands, Inc. Registration Statement on Form S-1 Filed August 21, 2025 File No. 333-289767 Dear Glynn Wilson: We have reviewed your amended registration statement and have the following comments. 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. Unless we note otherwise, any references to prior comments are to comments in our August 18, 2025 letter. Form S-1 filed August 21, 2025 Business, page 40 We refer to your disclosure on page F-10 that you have recently entered into various agreements, including the short-term loan with the chairman of the board, a consulting arrangement with a finance professional to provide services in connection with its registration statement, an agreement with a service provider to provide investor relation services, and an agreement with Greentree Financial Group, Inc. With respect to each agreement, please revise your disclosure to provide a brief description of the material terms of the agreement, including the identification of the third-party provider, and file the agreement as an exhibit to the registration statement or provide your analysis as to why such agreement would not be required under Item 601(b)(10) 1.
September 3, 2025 Page 2 of Regulation S-K. Note 10 - Subsequent Events, page F-10 2.Please expand your disclosures to ensure you provide all of the material terms for each subsequent event and discuss how and to what extent each subsequent event will impact your consolidated financial statements. Item 16. Exhibits and Financial Statement Schedules Exhibit No. 23.1, page II-2 3.Please request M&K CPAS, LLC to revise their consent to refer to the correct filing and to identify the as of date (i.e., December 31, 2024) for the successor period as they did for the predecessor period. Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Robert Augustin at 202-551-8483 or Jane Park at 202-551-7439 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Arthur Marcus
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September 3, 2025
Glynn Wilson
Chief Executive Officer
Caring Brands, Inc.
130 S Indian River Drive
Suite 202 pbm# 1232
Fort Pierce, FL 34950
Re:Caring Brands, Inc.
Registration Statement on Form S-1
Filed August 21, 2025
File No. 333-289767
Dear Glynn Wilson:
We have reviewed your amended registration statement and have the following
comments.
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. Unless we note
otherwise, any references to prior comments are to comments in our August 18, 2025 letter.
Form S-1 filed August 21, 2025
Business, page 40
We refer to your disclosure on page F-10 that you have recently entered into various
agreements, including the short-term loan with the chairman of the board, a consulting
arrangement with a finance professional to provide services in connection with its
registration statement, an agreement with a service provider to provide investor
relation services, and an agreement with Greentree Financial Group, Inc. With respect
to each agreement, please revise your disclosure to provide a brief description of the
material terms of the agreement, including the identification of the third-party
provider, and file the agreement as an exhibit to the registration statement or provide
your analysis as to why such agreement would not be required under Item 601(b)(10) 1.
September 3, 2025
Page 2
of Regulation S-K.
Note 10 - Subsequent Events, page F-10
2.Please expand your disclosures to ensure you provide all of the material terms for
each subsequent event and discuss how and to what extent each subsequent event will
impact your consolidated financial statements.
Item 16. Exhibits and Financial Statement Schedules
Exhibit No. 23.1, page II-2
3.Please request M&K CPAS, LLC to revise their consent to refer to the correct filing
and to identify the as of date (i.e., December 31, 2024) for the successor period as
they did for the predecessor period.
Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at 202-551-3355 if
you have questions regarding comments on the financial statements and related
matters. Please contact Robert Augustin at 202-551-8483 or Jane Park at 202-551-7439 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Arthur Marcus