0001477932-23-001321.txt : 20230405 0001477932-23-001321.hdr.sgml : 20230405 20230306105054 ACCESSION NUMBER: 0001477932-23-001321 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230306 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Allied Corp. CENTRAL INDEX KEY: 0001575295 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] IRS NUMBER: 331227173 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1405 ST. PAUL ST. STREET 2: SUITE 201 CITY: KELOWNA STATE: A1 ZIP: V1Y 9N2 BUSINESS PHONE: 877-255-4337 MAIL ADDRESS: STREET 1: 1405 ST. PAUL ST. STREET 2: SUITE 201 CITY: KELOWNA STATE: A1 ZIP: V1Y 9N2 FORMER COMPANY: FORMER CONFORMED NAME: COSMO VENTURES INC DATE OF NAME CHANGE: 20130425 CORRESP 1 filename1.htm alid_corresp.htm

 

 

 

M. Richard Cutler, Esq

 Corporate Securities Law   

 

Admitted in California & Texas

 

 

 

February 14, 2023

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Division of Corporate Finance

Washington, DC 20549

Attn: Scott Stringer and Adam Phippen

 

 

Re:

Allied Corp.

 

 

Form 10-K for the Fiscal Year Ended August 31, 2022

 

 

Filed December 14, 2022

 

 

File No. 000-56002

 

Gentlemen:

 

As you are aware we represent Allied Corp. (the “Company”). This letter is to respond to your correspondence dated February 3, 2023 by email relative to the Company.

 

Your request as well as our responses are set forth below:

 

Form 10-K for the Fiscal Year Ended August 31, 2022

 

Item 9A. Controls and Procedures, page 64

 

1. We note your response to comment one. The disclosure included in your Forms 10-K and 10-Q does not address Item 307 of Regulation S-K. Your disclosure addresses the requirements in Item 308 of Regulation S-K regarding your internal control over financial reporting. In accordance with Item 307 of Regulation S-K, please disclose the conclusions of your principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of your disclosure controls and procedures. Additionally, please be aware that Item 308 of Regulation S-K is only a fiscal year requirement (Form 10-K) while Item 307 of Regulation S-K is required for each period covered by your annual and interim period reports (Forms 10-K and 10-Q).

 

RESPONSE: We have amended both our Form 10-K for the Fiscal Year Ended August 31, 2022 as well as our 10-Q for the Quarterly Period Ended November 30, 2022 to include the disclosure required by Item 307.

 

Thank you for your time and for your assistance with this matter. Please do not hesitate to contact us at the numbers or emails reflected on this email.

 

  Best Regards,
     
/s/ M. Richard Cutler

 

 

 

 

 M. Richard Cutler  

 

 

 

 

 

6575 West Loop South, Suite 400

www.cutlerlaw.com

Tel (800) 606-7150

Bellaire, Texas 77401

 

Fax (713) 583-7150

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