0000000000-20-005960.txt : 20201029 0000000000-20-005960.hdr.sgml : 20201029 20200702134104 ACCESSION NUMBER: 0000000000-20-005960 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200702 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GENTECH HOLDINGS, INC. CENTRAL INDEX KEY: 0001591157 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 463813936 STATE OF INCORPORATION: FL FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1732 1ST AVE #25955 CITY: NEW YORK STATE: NY ZIP: 10128 BUSINESS PHONE: (347) 318-8859 MAIL ADDRESS: STREET 1: 1732 1ST AVE #25955 CITY: NEW YORK STATE: NY ZIP: 10128 FORMER COMPANY: FORMER CONFORMED NAME: POCKET GAMES INC. 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filename2.txt United States securities and exchange commission logo July 2, 2020 David Lovatt Chief Executive Officer GenTech Holdings, Inc. 1731 1st Avenue New York, NY 10128 Re: GenTech Holdings, Inc. Offering Statement on Form 1-A Post-Qualification Amendment No. 2 Filed June 19, 2020 File No. 024-11055 Dear Mr. Lovatt: We have reviewed your amendment 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 offering 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 offering statement and the information you provide in response to these comments, we may have additional comments. Post-Offering Statement on Form 1-A Cover Page 1. We note you are offering 14.5 billion shares of common stock but your amended Articles of Incorporation indicate that the number of authorized shares of common stock is 5 billion. Please advise or ensure that you are not offering shares that exceed the number of authorized shares. David Lovatt GenTech Holdings, Inc. July 2, 2020 Page 2 Note 9. Subsequent Events, page F-15 2. Please tell us how you considered Rule 8-04 and 8-05 of Regulation S-X in evaluating the significance of the Sinister Labs LLC acquisition and whether you are required to include audited financial statement and pro forma information in your POS. As part of your response, provide us with the results of your significance test. Refer also to Part F/S (b)(7)(iii) of Regulation A. We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have questions regarding comments on the financial statements and related matters. Please contact Michael C. Foland, Attorney-Advisor, at (202) 551-6711 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other questions. Sincerely, FirstName LastNameDavid Lovatt Division of Corporation Finance Comapany NameGenTech Holdings, Inc. Office of Technology July 2, 2020 Page 2 cc: William Eilers FirstName LastName