0000000000-22-012250.txt : 20230120 0000000000-22-012250.hdr.sgml : 20230120 20221109183003 ACCESSION NUMBER: 0000000000-22-012250 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20221109 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Gaucho Group Holdings, Inc. CENTRAL INDEX KEY: 0001559998 STANDARD INDUSTRIAL CLASSIFICATION: LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552] IRS NUMBER: 522158952 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 112 NE 41ST STREET STREET 2: SUITE 106 CITY: MIAMI STATE: FL ZIP: 33137 BUSINESS PHONE: 212-739-7650 MAIL ADDRESS: STREET 1: 112 NE 41ST STREET STREET 2: SUITE 106 CITY: MIAMI STATE: FL ZIP: 33137 FORMER COMPANY: FORMER CONFORMED NAME: Algodon Group, Inc. DATE OF NAME CHANGE: 20181107 FORMER COMPANY: FORMER CONFORMED NAME: Algodon Wines & Luxury Development Group, Inc. 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Form 10-K for the year ended December 31, 2021 File No. 001-40075 Dear Maria Echevarria: 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/A for the year ended December 31, 2021 Report of Independent Registered Public Accounting Firm, page F-2 1. We note that the audit report does not address critical audit matters identified, if any. Please revise to comply with AS 3101. Note 2. Summary of Significant Accounting Policies Accounts Receivable, page F-13 2. Please include a discussion of the non-current portion of accounts receivable, including the terms of the receivables and whether or not you have experienced or anticipate collection issues. 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. Maria Echevarria Gaucho Group Holdings, Inc. November 9, 2022 Page 2 You may contact William Demarest at (202) 551-3432 or Kristi Marrone at (202) 551- 3429 with any questions. FirstName LastNameMaria Echevarria Sincerely, Comapany NameGaucho Group Holdings, Inc. Division of Corporation Finance November 9, 2022 Page 2 Office of Real Estate & Construction FirstName LastName