0000000000-21-000813.txt : 20210315 0000000000-21-000813.hdr.sgml : 20210315 20210122153006 ACCESSION NUMBER: 0000000000-21-000813 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210122 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Canning Street Corp CENTRAL INDEX KEY: 0001837774 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 853816149 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: PO BOX 140271 CITY: LAKEWOOD STATE: CO ZIP: 80214 BUSINESS PHONE: 303-305-3855 MAIL ADDRESS: STREET 1: PO BOX 140271 CITY: LAKEWOOD STATE: CO ZIP: 80214 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Please respond to our 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 and any amendment you may file in response to our comment, we may have additional comments. Form 10-12G filed December 29, 2020 Report of Independent Registered Public Accounting Firm, page F-3 1. We note your disclosure on page 30 that your independent auditor was appointed on December 30, 2020. However, we note that the audit report is signed by your independent auditor on December 28, 2020. Please clarify and/or revise this apparent discrepancy. 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. David Cutler Canning Street Corp January 22, 2021 Page 2 You may contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Please contact Todd Schiffman at 202-551-3491 or James Lopez at 202-551-3536 with any other questions. FirstName LastNameDavid Cutler Sincerely, Comapany NameCanning Street Corp Division of Corporation Finance January 22, 2021 Page 2 Office of Real Estate & Construction FirstName LastName