0000000000-23-004536.txt : 20230613 0000000000-23-004536.hdr.sgml : 20230613 20230502173003 ACCESSION NUMBER: 0000000000-23-004536 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230502 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Courtside Group, Inc. CENTRAL INDEX KEY: 0001940177 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 352503373 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 335 NORTH MAPLE DRIVE STREET 2: #127 CITY: BEVERLY HILLS STATE: CA ZIP: 90210 BUSINESS PHONE: 310-858-0888 MAIL ADDRESS: STREET 1: 335 NORTH MAPLE DRIVE STREET 2: #127 CITY: BEVERLY HILLS STATE: CA ZIP: 90210 FORMER COMPANY: FORMER CONFORMED NAME: Courtside Group, Inc DATE OF NAME CHANGE: 20220727 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-22-082965 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Maple Drive, Suite 127 Beverly Hills, California 90210 Re: Courtside Group, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed April 26, 2023 File No. 333-269028 Dear Kit Gray: We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our April 20, 2023 letter. Amendment No. 3 to Registration Statement on Form S-1 Summary Unaudited Condensed Consolidated Financial and Operating Data, page 22 1. We note your revised disclosures in response to prior comment 4, however, you still do not indicate what information is presented on a pro forma basis. Please revise to state, after noting the periods derived from the consolidated financial statements but before explaining what the pro forma adjustments are based on, that pro forma net loss per share, pro forma share information, and pro forma balance sheet information are included and what those amounts give effect to. Kit Gray FirstName LastNameKit Courtside Group, Inc. Gray Comapany May 2, 2023NameCourtside Group, Inc. May 2, Page 2 2023 Page 2 FirstName LastName Capitalization, page 83 2. Please revise (i) in the second bullet to state that the redemption is the result of not completing a Qualified Financing or Event by April 15, 2023, consistent with your disclosures on page 23. You may contact Melissa Kindelan, Senior Staff Accountant, at (202) 551-3564 or Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Kyle Wiley, Staff Attorney, at (202) 344-5791 or Matthew Crispino, Staff Attorney, at (202) 551-3456 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Sasha Ablovatskiy