0001683168-21-002275.txt : 20210714 0001683168-21-002275.hdr.sgml : 20210714 20210528165135 ACCESSION NUMBER: 0001683168-21-002275 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210528 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRASS QOZF, INC. CENTRAL INDEX KEY: 0001797087 STANDARD INDUSTRIAL CLASSIFICATION: AIRPORTS, FLYING FIELDS & AIRPORT TERMINAL SERVICES [4581] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 204 WEST SPEAR STREET #3861 CITY: CARSON CITY STATE: NV ZIP: 89703 BUSINESS PHONE: 775-883-1153 MAIL ADDRESS: STREET 1: 204 WEST SPEAR STREET #3861 CITY: CARSON CITY STATE: NV ZIP: 89703 CORRESP 1 filename1.htm

 

BUSINESS LEGAL ADVISORS, LLC

14888 Auburn Sky Drive, Draper, UT 84020

(801) 634-1984

brian@businesslegaladvisor.com

 

 

Brian Higley

Attorney at Law

Licensed in Utah

 

 

May 28, 2021

 

Steve Lo, Staff Accountant

Division of Corporation Finance

Office of Energy & Transportation

Securities and Exchange Commission

Washington, DC 20549

 

  Re: GRASS QOZF, Inc.
   

Amendment No. 5 to Offering Statement on Form 1-A

Filed April 16, 2021

File No. 024-11204

 

Dear Mr. Low:

 

We are in receipt of your letter dated April 23, 2021, setting forth certain comments to Amendment No. 5 to the Offering Statement on Form 1-A which was filed on April 16, 2021 by GRASS QOZF, Inc., a Nevada corporation (the “Company”). In response to your comments, the Company can provide you with the following information in response to your comments:

 

Amendment No. 5 to Offering Statement on Form 1-A

 

Index to Financial Statements, page F-1

 

1.Please revise your interim financial statements for the six months ended December 31, 2020 to include the corresponding period of the preceding fiscal year (i.e. July 24, 2019 to December 31, 2019). In addition, provide a statement in your notes to interim financial statements that in the opinion of management all adjustments necessary in order to make the interim financial statements not misleading have been included. Refer to Part F/S (b)(5) of Form 1-A.

 

RESPONSE: Concurrent with the filing herewith, the Company filed Amendment No. 6 to the Form 1-A which includes the amendments revisions to the interim financial statements for the six months ended December 31, 2020, as requested.

 

 

 

 

  

 

 

Page 2

 

 

2.We note your interim financial statements refer to accountants' compilation report. Compilation reports are not appropriate in any filings, because the association of the accountant provides no basis for reliance. Please revise to provide interim financial statements that comply with Article 8 of Regulation S-X. Refer to Part F/S (b)(5) and (c) of Form 1-A.

 

RESPONSE: Concurrent with the filing herewith, the Company filed Amendment No. 6 to the Form 1-A which eliminates the accountants’ complilation report, as requested.

 

We hereby acknowledge the Company and its management are responsible for the adequacy and accuracy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

 

Please feel free to contact me if you have any questions on the responses to your comments.

 

   

Sincerely,

 

 

/s/ Brian Higley                                     

Outside Legal Counsel

 

 

 

cc:     Don Harmer, CEO

  

 

 

 

 

 

 GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg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end