0000000000-23-002142.txt : 20230831 0000000000-23-002142.hdr.sgml : 20230831 20230303083008 ACCESSION NUMBER: 0000000000-23-002142 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230303 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GameSquare Holdings, Inc. CENTRAL INDEX KEY: 0001714562 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 000000000 STATE OF INCORPORATION: A6 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 6775 COWBOYS WAY, STE. 1335 CITY: FRISCO STATE: TX ZIP: 75034 BUSINESS PHONE: 212-931-1200 MAIL ADDRESS: STREET 1: 6775 COWBOYS WAY, STE. 1335 CITY: FRISCO STATE: TX ZIP: 75034 FORMER COMPANY: FORMER CONFORMED NAME: Engine Gaming & Media, Inc. DATE OF NAME CHANGE: 20211019 FORMER COMPANY: FORMER CONFORMED NAME: Engine Media Holdings, Inc. DATE OF NAME CHANGE: 20200818 FORMER COMPANY: FORMER CONFORMED NAME: Torque Esports Corp. 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Form 20-F for Fiscal Year Ended August 31, 2022 File No. 001-39389 Dear Michael Munoz: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for Fiscal Year Ended August 31, 2022 Independent Auditor's Report, page F-4 1. Please advise your independent auditor that their reports on pages F-4 and F-70 should include a statement that their audit was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States). Please refer to Instruction 2 to Item 8.A.2 of Form 20-F. Also, audit opinions using conditional language, like may, in expressing a conclusion concerning the existence of substantial doubt about an entity s ability to continue as a going concern are not appropriate. Please make arrangements with your auditor for their report to clearly state that there is substantial doubt about your ability to continue as a going concern, if true. Finally, their revised reports should meet the requirements of PCAOB Auditing Standards 2415 and 3101. Please include the revised reports in an amended Form 20-F. Michael Munoz Engine Gaming & Media, Inc. March 3, 2023 Page 2 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 Angela Lumley at 202-551-3398 or Rufus Decker at 202-551-3769 with any questions. FirstName LastNameMichael Munoz Sincerely, Comapany NameEngine Gaming & Media, Inc. Division of Corporation Finance March 3, 2023 Page 2 Office of Trade & Services FirstName LastName