0000000000-18-037145.txt : 20190305 0000000000-18-037145.hdr.sgml : 20190305 20181204133802 ACCESSION NUMBER: 0000000000-18-037145 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181204 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CLOUDCOMMERCE, INC. CENTRAL INDEX KEY: 0000743758 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 300050402 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 321 SIXTH STREET CITY: SAN ANTONIO STATE: TX ZIP: 78215 BUSINESS PHONE: 805-964-3313 MAIL ADDRESS: STREET 1: 321 SIXTH STREET CITY: SAN ANTONIO STATE: TX ZIP: 78215 FORMER COMPANY: FORMER CONFORMED NAME: WARP 9, INC. DATE OF NAME CHANGE: 20061114 FORMER COMPANY: FORMER CONFORMED NAME: ROAMING MESSENGER INC DATE OF NAME CHANGE: 20020522 FORMER COMPANY: FORMER CONFORMED NAME: JNS MARKETING INC DATE OF NAME CHANGE: 19940610 PUBLIC REFERENCE ACCESSION NUMBER: 0001065949-18-000166 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,X M,#$O3R Q,2]%(#(X,38V+TX@,B]4(#,S-3 T+T@@6R T-34@,30Y73X^#65N M9&]B:@T@(" @(" @(" @(" @(" @(" @#0HQ-B P(&]B:@T\/"]$96-O9&50 M87)M7!E+UA2968O5ULQ(#(@,5T^/G-T,C17,% PM% P-U&P ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)RM5]MRHS@0??=7]&.VRF808"[[ECC)U.SNY&:G]ED! 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Form 10-Q for the Quarterly Period Ended September 30, 2018 Filed November 14, 2018 Form 8-K Filed November 17, 2017 Response Dated November 29, 2018 File No. 000-13215 Dear Mr. Boden: We have reviewed your November 29, 2018 response to our comment letter 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 these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 15, 2018 letter. Form 10-Q for the Quarterly Period Ended September 30, 2018 Notes to Condensed Consolidated Financial Statements - Unaudited 2. Summary of Significant Accounting Policies Revenue Recognition, page 9 1. In future filings on Form 10-Q, please consider also disclosing disaggregated revenues for the three month periods. Gregory Boden CLOUDCOMMERCE, INC. December 4, 2018 Page 2 Form 8-K Filed November 17, 2017 Item 9.01 Financial Statements and Exhibits, page 6 2. We reviewed your response to comment 1. Rule 8-04(d) of Regulation S-X refers to the use of pro forma amounts for the latest fiscal year that were included in a report on Form 8-K. Please amend your Form 8-K filed August 2, 2017 related to the acquisition of Parscale Creative, Inc. to include audited abbreviated statements of assets acquired and liabilities assumed and of revenues and direct expenses as well as unaudited pro-forma financial information as indicated in your letter to the Division of Corporation Finance's Office of the Chief Accountant dated August 14, 2017. You may contact Adam Phippen, Staff Accountant, at (202) 551-3336 or William Thompson, Accounting Branch Chief, at (202) 551-3344 with any questions. Sincerely, FirstName LastNameGregory Boden Division of Corporation Finance Comapany NameCLOUDCOMMERCE, INC. Office of Consumer Products December 4, 2018 Page 2 cc: Andrew Van Noy FirstName LastName