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Searching for all of: "internal control" , "internal controls" , "material weakness" and "icfr"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Apr. 10, 2026 | UPLOAD | LEGT | Legato Merger Corp. III | ...ter reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ended November 30, 2025 Item 9A. Controls and Procedures Management's Report on Internal Controls Over Financial Reporting, page 42 1.You state that you did include a report of management's assessment regarding internal control over financial reporting ("ICFR") or an attestat... | Open Filing Company View | |
| Sep. 11, 2025 | UPLOAD | NXL | Nexalin Technology, Inc. | ...Nexalin's certificate of incorporation to effect a reverse stock split without first filing a preliminary proxy statement. Item 9A. Controls and Procedures Management's Report on Internal Control Over Financial Reporting, page 65 Your conclusion in your current report on internal control over financial reporting refers to disclosure controls and procedures rather than inte... | Open Filing Company View | |
| Sep. 10, 2025 | UPLOAD | GT | GOODYEAR TIRE & RUBBER CO /OH/ | ...discussion and description of the control deficiency to the extent one was identified, the Company's evaluation of whether it was a control deficiency, significant deficiency, or material weakness, and any remediation plans. To the extent the Company concluded there was not a control deficiency, tell us why. In closing, we remind you that the company and its management are... | Open Filing Company View | |
| Sep. 9, 2025 | UPLOAD | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...new customer growth, or vice versa. Tell us whether the lack of configuration between data feeds in your systems is related to the contract database issue that contributed to your material weakness in internal control. If so, clarify whether you expect that the ability to track new versus existing customer revenue trends will be remediated with the remediation of your materi... | Open Filing | |
| Sep. 5, 2025 | UPLOAD | MNR | MACH NATURAL RESOURCES LP | ...revenues and costs relate to the processing fees applied to the Company s production volumes, and if any revenues from processing third-party gas is applied to offset such costs. Internal Controls Over Reserve Estimates, page 4 2. We note disclosure on page two clarifying the estimates of proved reserves and related PV-10, as of December 31, 2024, were prepared by Cawley,... | Open Filing Company View | |
| Aug. 28, 2025 | UPLOAD | CJAX | CoJax Oil & Gas Corp | ...he certifications provided as Exhibits 31.1 and 31.2 do not include the complete introductory language prescribed for paragraph 4. Specifically, these exclude reference to "...and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))." Please amend your filing to provide certifications that conform to the language set forth in... | Open Filing Company View | |
| Aug. 22, 2025 | UPLOAD | AIRE | reAlpha Tech Corp. | ...o Form 10-K for Fiscal Year Ending December 31, 2024 General 1. We note that within Item 9A. of your Form 10-K for the fiscal year ended December 31, 2024, you concluded that your internal control over financial reporting was effective. Additionally you concluded that your disclosure controls and procedures were effective as of December 31, 2024, with a similar conclusion r... | Open Filing Company View | |
| Aug. 20, 2025 | UPLOAD | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...on, page 85 2. We note your response to prior comment 4, including that you intend to provide the disclosure required by ASC 606-10-50-13 after remediation efforts related to your material weakness are completed. Please tell us how your financial statements and related disclosures comply with ASC 606 given the apparent limitations created by your un-remediated material weakn... | Open Filing | |
| Aug. 18, 2025 | UPLOAD | SUIG | SUI Group Holdings Ltd. | .... Our SUI holdings are less liquid than our existing cash and cash equivalents, page 9 12. We note your disclosure regarding the "susceptibility to market abuse and manipulation," internal control failures at exchanges, risks related to custodians and trade execution partners, risks related to the inability to enter into term loans or other capital raising transactions coll... | Open Filing Company View | |
| Aug. 18, 2025 | UPLOAD | SUIG | SUI Group Holdings Ltd. | ...Our SUI holdings are less liquid than our existing cash and cash equivalents, page 13 11. We note your disclosure regarding the "susceptibility to market abuse and manipulation," internal control failures at exchanges, risks related to custodians and trade execution partners, and risks related to the inability to enter into term loans or other capital raising transactions... | Open Filing Company View | |
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