0000000000-19-008159.txt : 20190621 0000000000-19-008159.hdr.sgml : 20190621 20190507151715 ACCESSION NUMBER: 0000000000-19-008159 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190507 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: ANGI Homeservices Inc. CENTRAL INDEX KEY: 0001705110 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 821204801 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 555 WEST 18TH STREET CITY: NEW YORK STATE: NY ZIP: 10011 BUSINESS PHONE: 2123147230 MAIL ADDRESS: STREET 1: 555 WEST 18TH STREET CITY: NEW YORK STATE: NY ZIP: 10011 FORMER COMPANY: FORMER CONFORMED NAME: Halo TopCo, Inc. 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Form 10-K for the Year Ended December 31, 2018 Filed March 1, 2019 Form 8-K Filed February 7, 2019 File No. 001-38220 Dear Ms. Ridenour: We have reviewed your filings and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 8-K Filed February 7, 2019 Q4 2018 Highlights, page 1 1. Your presentation and discussion of certain non-GAAP measures, pro forma revenue, Operating Income Excluding Angie's List and Handy transaction-related items, and Adjusted EBITDA excluding Angie's List and Handy transaction related items in relation to their respective corresponding GAAP measures, are not consistent with the guidance in Q&A 102.10 of the CD&I on Non-GAAP Financial Measures (April 4, 2018). Please revise in future filings. 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. William Ridenour ANGI Homeservices Inc. May 7, 2019 Page 2 You may contact Robert Shapiro, Senior Staff Accountant, at (202) 551-3273 or Kathryn Jacobson, Senior Staff Accountant, at (202) 551-3365 if you have questions regarding comments on the financial statements and related matters. FirstName LastNameWilliam Ridenour Sincerely, Comapany NameANGI Homeservices Inc. Division of Corporation Finance May 7, 2019 Page 2 Office of Telecommunications FirstName LastName