0000000000-21-007257.txt : 20210804 0000000000-21-007257.hdr.sgml : 20210804 20210611153009 ACCESSION NUMBER: 0000000000-21-007257 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210611 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AGRIFORCE GROWING SYSTEMS LTD. CENTRAL INDEX KEY: 0001826397 STANDARD INDUSTRIAL CLASSIFICATION: PREFABRICATED METAL BUILDINGS & COMPONENTS [3448] IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: SUITE 600 - 777 HORNBY STREET CITY: VANCOUVER STATE: A1 ZIP: V6Z 1S4 BUSINESS PHONE: 1-866-226-3514 MAIL ADDRESS: STREET 1: SUITE 600 - 777 HORNBY STREET CITY: VANCOUVER STATE: A1 ZIP: V6Z 1S4 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo June 11, 2021 Ingo Mueller Chief Executive Officer Agriforce Growing Systems, Ltd. 777 Hornby Street, Suite 600 Vancouver, BC V6Z 1S4 Canada Re: Agriforce Growing Systems, Ltd. Amendment No. 4 to Registration Statement on Form S-1 Filed June 3, 2021 File No. 333-251380 Dear Mr. Mueller: 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. Amendment No. 4 to Form S-1 filed June 3, 2021 Use of Proceeds, page 20 1. You disclose that you plan to use the proceeds of the offering towards the repayment of certain senior secured indebtedness. Pursuant to Instruction 4 to Item 504 of Regulation S- K, please disclose here the interest rates and maturity dates of the debt that will be repaid with the proceeds from this offering. To the extent any of this debt was incurred within one year, describe the use of proceeds of such indebtedness. New Directors, page 46 2. Please revise to disclose for your new director nominees, Amy Griffith and Richard Levychin, their ages, and briefly discuss the specific experience, qualifications, attributes Ingo Mueller Agriforce Growing Systems, Ltd. June 11, 2021 Page 2 or skills that led to the conclusion that each of them should serve as a director at the time that the disclosure is made, in light of your business and structure. See Item 401(a) and (e) of Regulation S-K. Also, file consents for each director nominee. See Securities Act Rule 438. You may contact Mindy Hooker at (202) 551-3732 or John Cash at (202) 551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Sherry Haywood at (202) 551-3345 or Geoffrey Kruczek at (202) 551-3641 with any other questions. Sincerely, FirstName LastNameIngo Mueller Division of Corporation Finance Comapany NameAgriforce Growing Systems, Ltd. Office of Manufacturing June 11, 2021 Page 2 cc: Jolie Kahn FirstName LastName