0000000000-19-006934.txt : 20190515
0000000000-19-006934.hdr.sgml : 20190515
20190410171206
ACCESSION NUMBER: 0000000000-19-006934
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20190410
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: Greenlane Holdings, Inc.
CENTRAL INDEX KEY: 0001743745
STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-DURABLE GOODS, NEC [5099]
IRS NUMBER: 830806637
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 1095 BROKEN SOUND PARKWAY
STREET 2: SUITE 300
CITY: BOCA RATON
STATE: FL
ZIP: 33487
BUSINESS PHONE: 877-292-7660
MAIL ADDRESS:
STREET 1: 1095 BROKEN SOUND PARKWAY
STREET 2: SUITE 300
CITY: BOCA RATON
STATE: FL
ZIP: 33487
PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-19-004519
LETTER
1
filename1.pdf
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TEXT-EXTRACT
2
filename2.txt
Mailstop 3561
April 10, 2019
Aaron LoCascio
Chief Executive Officer
Greenlane Holdings, Inc.
6501 Park of Commerce Boulevard, Suite 200
Boca Raton, Florida 33487
Re: Greenlane Holdings, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed April 8, 2019
File No. 333-230405
Dear Mr. LoCascio:
We have reviewed your amended registration statement 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 letter by amending your registration
statement and providing the
requested information. If you do not believe our comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us
why in your
response.
After reviewing any amendment to your registration statement and the
information you
provide in response to this comment, we may have additional comments.
Unless we note
otherwise, our references to prior comments are to comments in our April 5,
2019 letter.
Dilution, page 71
1. We note your response to comment 3 and your updated dilution
disclosures. As
previously requested, please show us how you calculated your net
tangible book value as
of December 31, 2018 of $(12.6) million. Please specifically tell us
whether you have
included deferred offering costs and deferred financing costs and
why you believe your
treatment is appropriate.
Aaron LoCascio
Greenlane Holdings, Inc.
April 10, 2019
Page 2
You may contact Lisa Sellars, Staff Accountant, at (202)551-3348 or
James Allegretto,
Senior Assistant Chief Accountant, at (202)551-3849 if you have questions
regarding comments
on the financial statements and related matters. Please contact Jennifer L pez,
Staff Attorney, at
(202)551-3792, Lilyanna Peyser, Special Counsel, at (202)551-3222 or me at
(202)551-3720
with any other questions.
Sincerely,
/s/ Lilyanna Peyser
for
Mara L. Ransom
Assistant Director
Office of Consumer
Products