0000000000-22-010814.txt : 20221117 0000000000-22-010814.hdr.sgml : 20221117 20220930163003 ACCESSION NUMBER: 0000000000-22-010814 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220930 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Bitech Technologies Corp CENTRAL INDEX KEY: 0001066764 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOSPITALS [8060] IRS NUMBER: 980187705 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 895 DOVE STREET STREET 2: SUITE 300 CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: (713) 521-4220 MAIL ADDRESS: STREET 1: 895 DOVE STREET STREET 2: SUITE 300 CITY: NEWPORT BEACH STATE: CA ZIP: 92660 FORMER COMPANY: FORMER CONFORMED NAME: Spine Injury Solutions, Inc DATE OF NAME CHANGE: 20151007 FORMER COMPANY: FORMER CONFORMED NAME: Spine Pain Management, Inc DATE OF NAME CHANGE: 20091201 FORMER COMPANY: FORMER CONFORMED NAME: VERSA CARD, INC. 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In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 1, 2022 letter. Amendment No. 1 to Registration Statement on Form S-1 Note 6. Restatement of Previously Issued/Reported Financial Statements, page F-20 1. We note your response to comment 4. Please address the following in an amendment to your Form 10-Q for the period ended March 31, 2022 and June 30, 2022: In light of the restatement, please help us understand how you were able to determine your disclosure controls and procedures were effective at March 31, 2022 and June 30, 2022. If you determine they were not effective, please revise your conclusions; Please clearly label the appropriate columns as restated; and Please provide the disclosures required by ASC 250-10-50-7 through 50-11 related to the correction of an error for all periods restated. Benjamin Tran Bitech Technologies Corporation September 30, 2022 Page 2 Exhibits 2. Please provide a currently dated consent from your independent registered accounting firm with the next amendment to your registration statement. Refer to Item 601(b)(23) of Regulation S-K. You may contact Nudrat Salik at 202-551-3692 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Alan Campbell at 202-551-4224 or Joe McCann at 202-551-6262 with any other questions. Sincerely, FirstName LastNameBenjamin Tran Division of Corporation Finance Comapany NameBitech Technologies Corporation Office of Life Sciences September 30, 2022 Page 2 cc: Craig D. Linder, Esq. FirstName LastName