0001079973-17-000603.txt : 20171212 0001079973-17-000603.hdr.sgml : 20171212 20171027164038 ACCESSION NUMBER: 0001079973-17-000603 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20171027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMMO, INC. CENTRAL INDEX KEY: 0001015383 STANDARD INDUSTRIAL CLASSIFICATION: WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330] IRS NUMBER: 954298051 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6401 E. THOMAS ROAD, #106 CITY: SCOTTSDALE STATE: AZ ZIP: 85251 BUSINESS PHONE: 480-947-0001 MAIL ADDRESS: STREET 1: 6401 E. THOMAS ROAD, #106 CITY: SCOTTSDALE STATE: AZ ZIP: 85251 FORMER COMPANY: FORMER CONFORMED NAME: RETROSPETTIVA INC DATE OF NAME CHANGE: 19970602 CORRESP 1 filename1.htm
Correspondence
 
 
 


October 26, 2017

Myra Moosariparambil, CPA
Division of Corporation Finance
US Securities and Exchange Commission
100 F Street NE
Washington, DC 20549

RE:  August 23, 2017
        Comment Letter
        Form 10-Q for the quarter ended March 31, 2017
        File No. 001-13101

Dear Ms. Moosariparambil:

Pursuant to our conversation of today, Ammo, Inc. intends to file amended 10Q’s for 2017 Q1 and 2017 Q2 by November 3rd, 2016. The amended filings will remove all goodwill and recognize a loss on the Company’s acquisition of foreclosed assets.

Very truly yours,

/s/ Fred Wagenhals
Fred Wagenhals



GRAPHIC 2 image00002.jpg begin 644 image00002.jpg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