0001078782-18-000740.txt : 20181206 0001078782-18-000740.hdr.sgml : 20181206 20180726201937 ACCESSION NUMBER: 0001078782-18-000740 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180726 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm SEC Response Letter

Northsight Capital, Inc.

7580 E Gray Rd., Ste 103

Scottsdale, AZ 85260

Securities and Exchange Commission July 26, 2018 

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attn: John Reynolds, Assistant Director

 

RE:Northsight Capital, Inc.  

Amendment No. 3 to  

Registration Statement on Form S-1

Filed March 21, 2018

File No. 333-216863

 

Dear Mr. Reynolds:

 

This is in response to the comment letter of the Securities and Exchange Commission dated March 26, 2018 (“Comment Letter”) on the above referenced Registration Statement.

 

We have revised our Registration Statement in response to the Comment Letter and updated it as necessary. We have concurrently transmitted to the Commission via the Edgar system Amendment No. 4 to the above referenced Registration Statement.

 

Each of the Commission’s comments is set forth below, followed by the company’s response thereto.

 

Financial Statements, page F-40

 

1.We note that the financial statements provided for Crush Mobile, LLC are unaudited for all periods presented. Considering that the acquisition was completed on January 8, 2018, tell us how you considered the guidance in Rule 8-04 of Regulation S-X in evaluating the significance of your acquisition and the requirement of audited financial statements. 

 

Company response: after consultation with the accounting examiner, we have amended the registration statement to include the audited financial statements of Crush Mobile, LLC.

 

We look forward to the Staff’s response to the Form S-1 amendment filed concurrently with this response letter.

 

Sincerely,

 

Northsight Capital, Inc.

 

/s/ John Venners

 

John Venners, EVP Operations

 

cc: Ruairi Regan, SEC Examiner (email)