0000000000-19-013815.txt : 20191115 0000000000-19-013815.hdr.sgml : 20191115 20190920152456 ACCESSION NUMBER: 0000000000-19-013815 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190920 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Bergio International, Inc. CENTRAL INDEX KEY: 0001431074 STANDARD INDUSTRIAL CLASSIFICATION: JEWELRY, SILVERWARE & PLATED WARE [3910] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 12 DANIEL ROAD CITY: EAST FAIRFIELD STATE: NJ ZIP: 07004 BUSINESS PHONE: (973) 227-3230 MAIL ADDRESS: STREET 1: 12 DANIEL ROAD CITY: EAST FAIRFIELD STATE: NJ ZIP: 07004 FORMER COMPANY: FORMER CONFORMED NAME: Alba Mineral Exploration DATE OF NAME CHANGE: 20080328 PUBLIC REFERENCE ACCESSION NUMBER: 0001393905-19-000258 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt September 20, 2019 Berge Abajian Principal Financial Officer Bergio International, Inc. 12 Daniel Road E. Fairfield, NJ 07004 Re: Bergio International, Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed August 21, 2019 File No. 000-54714 Dear Mr. Abajian: We have limited our review of your filing to the financial statements and related disclosures 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2018 Item 8. Financial Statements and Supplementary Data Report of Independent Registered Public Accounting Firm, page F-1 1. We note that your independent auditor only provided an audit opinion for the year ended December 31, 2018. Please amend your filing to provide audit opinions covering all periods of audited financial statements required to be presented in this form, i.e. the two years ended December 31, 2018. Refer to Note 2(a) to Rule 8-01 of Regulation S-X and Rule 8-02 of Regulation S-X. Item 15. Exhibits and Financial Statement Schedules, page 34 2. It appears your Form 10-K is incorporated by reference into previously filed Form S-8 filings. Please amend your filing to provide a consent from your auditor related to the use of their audit report. Such consent is required due to incorporation by reference of the Form 10-K into the previously filed registration statements. Refer to Item 601 of Berge Abajian Bergio International, Inc. September 20, 2019 Page 2 Regulation S-K. Alternatively, tell us why you believe a consent is not necessary. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Robert Babula, Staff Accountant at (202) 551-3339 or Andrew Blume, Staff Accountant at (202) 551-3254 with any questions. FirstName LastNameBerge Abajian Sincerely, Comapany NameBergio International, Inc. Division of Corporation Finance September 20, 2019 Page 2 Office of Consumer Products FirstName LastName