0000000000-18-030856.txt : 20181213 0000000000-18-030856.hdr.sgml : 20181213 20181001120736 ACCESSION NUMBER: 0000000000-18-030856 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181001 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CREATIVE REALITIES, INC. CENTRAL INDEX KEY: 0001356093 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 411967918 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 13100 MAGISTERIAL DRIVE STREET 2: SUITE 100 CITY: LOUISVILLE STATE: KY ZIP: 40223 BUSINESS PHONE: 502-791-8800 MAIL ADDRESS: STREET 1: 13100 MAGISTERIAL DRIVE STREET 2: SUITE 100 CITY: LOUISVILLE STATE: KY ZIP: 40223 FORMER COMPANY: FORMER CONFORMED NAME: WIRELESS RONIN TECHNOLOGIES INC DATE OF NAME CHANGE: 20060313 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-18-008179 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,T M-S,O3R Q,2]%(#(X,3DP+TX@,B]4(#,S,37!E+UA2968O5ULQ(#(@,5T^/G-T,C17,% PM% P-U&P ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)S-5]MRHT80?==7]*-29;',<,^;8J^WG,2;]4I5J3R. M8; F"XP\@!7]C3XU/0S(")#7VKQDM^2"N?3E=)_NYGGV#&YH@_X?>N!'X/L! 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Amendment No. 2 to Registration Statement on Form S-1 Filed September 21, 2018 File No. 333-225876 Dear Mr. Mills: We have reviewed your amended registration statement and have the following comments. 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. Amendment No. 2 to Form S-1 Prospectus Summary, page 1 1. Please clarify whether the closing of this offering is a condition to the acquisition of Allure Global Solutions, Inc. If so, include disclosure that the acquisition may not occur if you are not approved for listing on The NASDAQ Capital Market, which is a condition of this offering. Signatures, page II-7 2. Instruction 1 to Signatures of Form S-1 requires signatures of your principal executive officer or officers, your principal financial officer, your controller or principal accounting Richard Mills Creative Realities, Inc. September 28, 2018 Page 2 officer and at least a majority of the board of directors or persons performing similar functions. To the extent that you are signing in more than one capacity, indicate each capacity in which you are signing. Please revise. You may contact Michael Foland, Attorney-Advisor, at (202) 551-6711 or Jan Woo, Legal Branch Chief, (202) 551-3453 with any other questions. Sincerely, FirstName LastNameRichard Mills Division of Corporation Finance Office of Information Technologies Comapany NameCreative Realities, Inc. and Services September 28, 2018 Page 2 cc: Paul Chestovich FirstName LastName