0001477932-23-004020.txt : 20231121 0001477932-23-004020.hdr.sgml : 20231121 20230526163252 ACCESSION NUMBER: 0001477932-23-004020 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230526 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Acquisition Opportunity Inc. CENTRAL INDEX KEY: 0001843656 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12115 VISIONARY WAY SUITE 174 CITY: FISHERS STATE: IN ZIP: 46038 BUSINESS PHONE: 3173185737 MAIL ADDRESS: STREET 1: 12115 VISIONARY WAY SUITE 174 CITY: FISHERS STATE: IN ZIP: 46038 FORMER COMPANY: FORMER CONFORMED NAME: American Acquisition Opportunity Inc. DATE OF NAME CHANGE: 20210201 CORRESP 1 filename1.htm amao_corresp.htm

American Acquisition Opportunity Inc

 

May 26, 2023

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

 

Regarding: Letter Dated May 22, 2023

 

Ms. Menjivar and Mr. Efron: 

 

 

1.

We note that you have disclosed that principal executive officer and principal financial and accounting officer have concluded that disclosure controls and procedures were effective based on an evaluation conducted during the fiscal quarter ended June 30, 2022. Please amend your Form 10-K to address your conclusion with respect to disclosure controls and procedures as of December 31, 2022.

 

Response: We agree with the comment and have revised our filing accordingly.

 

 

2.

We were not able to locate a conclusion on the effectiveness of your internal controls over financial reporting within your disclosures on page 45. Please amend your Form 10-K to provide management’s conclusion with respect to internal controls over financial reporting as of December 31, 2022.

  

Response: We agree with the comment and have revised our filing accordingly.

 

 

3.

We note that the audit report does not cover the balance sheet as of 12-31-21 or the related financial statements for the period 1-20-21 (inception) to 12-31-21. In an amended Form 10-K filing, please include a revised audit report from your auditor which addresses these financial statement periods.

  

Response: We agree with the comment and have revised our filing accordingly.

 

I can be reached with any further questions at 317-318-5737.

 

Regards,

  

  

Kirk P. Taylor, CPA

President and Chief Financial Officer

American Acquisition Opportunity Inc

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