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Searching for all of: "internal control"

All Filings SEC Comment Letters Company Responses
Date Type Ticker Company Matched Terms Snippet Open
Sep. 23, 2025 CORRESP GT GOODYEAR TIRE & RUBBER CO /OH/
internal control
...cy that led to the error and evaluated the severity of the control deficiency, both individually and in the aggregate, based on the SEC’s Guidance Regarding Management’s Report on Internal Control Over Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934. We determined the control deficiency that led to the error is a design deficiency due... Open Filing Company View
Sep. 22, 2025 CORRESP 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control
...omers. • 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 material weakness. Respons... Open Filing
Sep. 17, 2025 CORRESP CMCL Caledonia Mining Corp Plc
internal control
...296 Indicated Total 27.522 2.26 1,976 8,475 Measured + Indicated Total 33.650 2.30 2,470 8 ,716 Staff Comment No. 2 Please expand your disclosures to include a description of the internal controls that are used in your exploration and mineral resource and reserve estimation efforts, as required by Item 1305 of Regulation S-K. Caledonia's Response: In respect of your reques... Open Filing Company View
Sep. 15, 2025 CORRESP MNR MACH NATURAL RESOURCES LP
internal control
...ation of the net cash flows attributable to the Company's oil and gas producing activities, inclusive of the costs and revenues associated with Company-owned midstream operations. 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
Sep. 11, 2025 CORRESP CJAX CoJax Oil & Gas Corp
internal control
...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
Sep. 9, 2025 UPLOAD 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control
...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 material weakness. Septemb... Open Filing
Sep. 5, 2025 UPLOAD MNR MACH NATURAL RESOURCES LP
internal control
...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
Sep. 4, 2025 CORRESP 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control
...created by your un-remediated material weaknesses. Response : As stated in Item 9A of Form 10-K, during the year ended December 31, 2023, we identified a material weakness in our internal control over financial reporting related to the design and operating effectiveness of controls over revenue. This was in large part due to the lack of a current, comprehensive contract da... Open Filing
Aug. 28, 2025 CORRESP AIRE reAlpha Tech Corp.
internal control
...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. 28, 2025 UPLOAD CJAX CoJax Oil & Gas Corp
internal control
...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
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