0000000000-20-009431.txt : 20201202 0000000000-20-009431.hdr.sgml : 20201202 20201007084719 ACCESSION NUMBER: 0000000000-20-009431 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20201007 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AMERI Holdings, Inc. CENTRAL INDEX KEY: 0000890821 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 954484725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 5000 RESEARCH COURT, SUITE 750 CITY: SUWANEE STATE: GA ZIP: 30024 BUSINESS PHONE: 770-935-4152 MAIL ADDRESS: STREET 1: 5000 RESEARCH COURT, SUITE 750 CITY: SUWANEE STATE: GA ZIP: 30024 FORMER COMPANY: FORMER CONFORMED NAME: SPATIALIZER AUDIO LABORATORIES INC DATE OF NAME CHANGE: 19950323 PUBLIC REFERENCE ACCESSION NUMBER: 0001140361-20-006825 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2019 Filed August 12, 2020 File No. 001-38286 Dear Mr. Kelton: We reviewed your amendment no. 1 to Form 10-K for the Fiscal Year Ended December 31, 2019 to respond to our comment letter and have the following comment. 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 June 30, 2020 letter. Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2019 Notes to the Financial Statements Note 2 Summary of Significant Accounting Policies Basis of Presentation, page F-7 1. Please refer to prior comment three. Your disclosure that certain information and note disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America ( US GAAP ) have been omitted is not appropriate. Please confirm to us and revise future filings to clarify that your annual financial statements include all material information and note disclosures required by US GAAP. Brent Kelton AMERI Holdings, Inc. October 6, 2020 Page 2 You may contact Andi Carpenter at 202-551-3645 or Anne McConnell at 202-551- 3709 if you have questions regarding comments on the financial statements and related matters. FirstName LastNameBrent Kelton Sincerely, Comapany NameAMERI Holdings, Inc. Division of Corporation Finance October 6, 2020 Page 2 Office of Manufacturing FirstName LastName