0000000000-18-005750.txt : 20181206 0000000000-18-005750.hdr.sgml : 20181206 20180221154713 ACCESSION NUMBER: 0000000000-18-005750 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180221 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: NORTHSIGHT CAPITAL, INC. CENTRAL INDEX KEY: 0001439397 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 262727362 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 7580 E GRAY RD STREET 2: STE 103 CITY: SCOTTSDALE STATE: AZ ZIP: 85260 BUSINESS PHONE: (480) 385-3893 MAIL ADDRESS: STREET 1: 7580 E GRAY RD STREET 2: STE 103 CITY: SCOTTSDALE STATE: AZ ZIP: 85260 FORMER COMPANY: FORMER CONFORMED NAME: Northsight Capital, Inc. DATE OF NAME CHANGE: 20080708 PUBLIC REFERENCE ACCESSION NUMBER: 0001078782-17-000340 LETTER 1 filename1.pdf begin 644 filename1.pdf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Amendment No. 2 to Registration Statement on Form S-1 Filed February 12, 2018 File No. 333-216863 Dear Mr. Venners: 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 November 22, 2017 letter. Prospectus Cover 1. Given your response to prior comment 1, please update your disclosure here and throughout your filing to reflect that your shares are now quoted on the OTCQB. Signatures 2. Please further revise the signature block, to confirm that John Venners is signing in his capacity of principal executive, financial and accounting officer. John Venners Northsight Capital, Inc. February 21, 2018 Page 2 Exhibits 3. We reissue prior comment 10 as it appears the legal opinion continues to be limited by an enumerated list of documents in Schedule B. The legal opinion should be based on a review of all necessary or appropriate documents for the purposes of the opinion and not merely the documents counsel subjectively deems necessary. Such documents should not be qualified or limited by reference to a list of enumerated documents such as Schedule B. Please revise accordingly. You may contact Joanna Lam, Staff Accountant, at 202 551-3476 or Nasreen Mohammed, Assistant Chief Accountant, at (202) 551-3773 if you have questions regarding comments on the financial statements and related matters. Please contact Ruairi Regan at (202) 551-3269 or Brigitte Lippmann at (202) 551-3713 if you have any other questions. Sincerely, /s/ Brigitte Lippmann (for) John Reynolds Assistant Director Office of Beverages, Apparel and Mining cc: John G. Nossiff, Esq. The Nossiff Law Firm, LLP