0000000000-22-000005.txt : 20220303 0000000000-22-000005.hdr.sgml : 20220303 20220103103003 ACCESSION NUMBER: 0000000000-22-000005 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220103 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GREENWAY TECHNOLOGIES INC CENTRAL INDEX KEY: 0001572386 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS [2090] IRS NUMBER: 900893594 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1521 NORTH COOPER STREET STREET 2: SUITE 205 CITY: ARLINGTON STATE: TX ZIP: 76011 BUSINESS PHONE: 800 289 2515 MAIL ADDRESS: STREET 1: 1521 NORTH COOPER STREET STREET 2: SUITE 205 CITY: ARLINGTON STATE: TX ZIP: 76011 FORMER COMPANY: FORMER CONFORMED NAME: UMED HOLDINGS, INC. 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M07'0E?/^1'SFU9[H/\YD6LA4H"[;X[\L*PSQTH6'ZWI_1@$E[ICD<_%8F/JF MX;T[4WJE='OQ+IIVB^?:=5PT(F.J[SB\J:B)ON*KE&&+*XV3](^O[Q_AY_P; M"F5N9'-T)R5D5%KPC 4A?_*_0,C3:KM!"G8H2]#)E5P(#[$ M]E(RUD1,"_KO=ZXBLJ=-".1>[N$[YR8Y):1Q1@FE9-*<1I1J0QFEKQE-I^HM M^)Y]'VD,8:4VER.KE6U951S#<*HY0K2 2"X-AJ@6!A@41:$^/PY?7,O4=:TF M,E@/AUZ@0M8W MON!4:2-?BXWK.+Y4H;->S7T=&N=;M75^YJ.[]T^ARO#=_$%Z=TW%LP(#$T72])1"!;/#@W8S4V,&(T.38U.#=F,3!B"1-0 TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 3, 2022 Ransom Jones Chief Financial Officer Greenway Technologies Inc 1521 North Cooper Street, Suite 205 Arlington, Texas 76011 Re: Greenway Technologies Inc Form 10-K for the Year Ended December 31, 2020 Filed April 14, 2021 Form 10-Q for the Period Ended September 30, 2021 Filed November 15, 2021 File No. 000-55030 Dear Mr. Jones: We have reviewed your December 17, 2021 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our November 15, 2021 letter. Form 10-K for the Year Ended December 31, 2020 Form 10-Q for the Period Ended September 30, 2021 Item 4. Controls and Procedues, page 28 1. We note your response to prior comment one and reissue the original comment as the disclosures referenced relate to Item 308 of Regulation S-K. Pursuant to Item 307 of Regulation S-K, please disclose, the conclusions of your principal executive and financial officers, or persons performing similar functions, regarding the effectiveness of your disclosure controls and procedures for all future Forms 10-K and Forms 10-Q. While disclosure controls and procedures would be presumed ineffective considering that internal controls over financial reporting are ineffective, disclosures pursuant to Item 307 Ransom Jones Greenway Technologies Inc January 3, 2022 Page 2 of Regulation S-K should be separate from those pursuant to Item 308 of Regulation S-K. You may contact Effie Simpson at (202) 551-3346 or Kevin Woody, Branch Chief at (202) 551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Kevin Woody with any other questions. FirstName LastNameRansom Jones Sincerely, Comapany NameGreenway Technologies Inc Division of Corporation Finance January 3, 2022 Page 2 Office of Manufacturing FirstName LastName