Embedded Files
Com2000.com
SEC Regulation Fair Disclosure (Reg FD). SEC Reg FD regulation prohibits public companies or persons acting on their behalf from selectively disclosing material, nonpublic information to certain persons outside the company, including holders of company securities.
A recent SEC enforcement action serves as a reminder that changing technologies and approaches to investor communications are still presenting new compliance challenges, and a failure to refresh and diligently comply with policies can have serious consequences.Using Social Media to Comply with Reg FD : SEC guidance regarding the use of social media to comply with Reg FD dates back to 2013, as an extension of its earlier guidance on website communications. Generally, the SEC has recognized that social media communications can be a viable vehicle for complying with Reg FD, provided that the company has made investors, the market, and the media aware of the channels of distribution it expects to use, so these parties know where to look for disclosures of material information about the company or what they need to do to be in a position to receive this information. Even with the benefit of this guidance, the use of social media for Reg FD compliance remains a gray area for many companies and may present a compliance risk. For that reason, most companies are well advised to use customary methods of complying with the regulation (Forms 8-K or press releases, for example) alongside or in lieu of social media to relay material, nonpublic information. Companies that wish to rely solely on social media to relay this information should consult with counsel to minimize the risk of Reg FD violations.SEC Reg FD References:https://www.toppanmerrill.com/glossary/sec-regulation-fair-disclosure/ https://www.sec.gov/rules-regulations/2000/08/selective-disclosure-insider-trading#P12_1307https://www.winston.com/en/blogs-and-podcasts/capital-markets-and-securities-law-watch/sec-charges-public-company-with-regulation-fd-violation-over-ceos-social-media-posts
Com2000 Limited 科網2000有限公司
HongKong Business Registration BRN 51716949香港公司 商業登記號碼 HK License NumberHongKong Company Registration Number 公司編號 1411360 https://weibo.com/com2000
Com2000 IPO Accounting Cycle - Compliance - Financial Reporting - Internal Control Standards: - 9 Steps Process - Excel - QuickBook QB :
(1) identifying transactions, (2) recording transactions, (3) posting journal entries to the general ledger,(4) creating an unadjusted trial balance, (5) preparing adjusting entries, (6) creating an adjusted trial balance, (7) preparing financial statements, (8) preparing closing entries, and (9) preparing the post-closing trial balance.
https://www.personalfinancelab.com/finance-knowledge/accounting/the-accounting-cycle/
Com2000 Year-end Accounting Close Process.
Step 1: Prepare the Financial Close ScheduleThe financial close schedule outlines the timeline and tasks you need to complete for a successful year-end close. This will be essential for keeping your team accountable and organized.
Step 2: Gather Relevant Financial DocumentsTo facilitate the steps in the year-end close, you’ll need to gather records of all your company’s financial transactions, including the following:Bank statementsStatements from credit cardsInventory countsA copy of last year's tax returnAccount statements for loansMerchant statementsPayroll reports connects to accounting systems such as QuickBooks QB
Step 3: Reconcile Bank StatementsThis process focuses on ensuring your cash balances are accurate, uncovering errors and omissions and updating transactions that haven’t been recorded.Compare each transaction in your bank statements with the corresponding entry in your general ledger, and then check for discrepancies between them.
Step 4: Review Accounts Payable and ReceivableAccounts payable are the amounts your company owes suppliers and other third parties, while accounts receivable are the money your company expects to receive from customers.
Step 5: Review Your Assets
Step 8: Prepare Your Income Statement
Step 9: Create Your Balance Sheet
Step 13: Reconcile Loan Balances
Step 14: Review Contracts and AgreementsCollect all contracts, agreements and legal documents for any financial commitments your business executed during the year, such as relationships with vendors, clients, suppliers, partners, landlords and other contracts.
Step 16: Review and Adjust Accounts
Accounting References: https://www.venasolutions.com/blog/year-end-close-checklist
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
(1) identifying transactions, (2) recording transactions, (3) posting journal entries to the general ledger,(4) creating an unadjusted trial balance, (5) preparing adjusting entries, (6) creating an adjusted trial balance, (7) preparing financial statements, (8) preparing closing entries, and (9) preparing the post-closing trial balance.
https://www.personalfinancelab.com/finance-knowledge/accounting/the-accounting-cycle/
Com2000 Year-end Accounting Close Process.
Step 1: Prepare the Financial Close ScheduleThe financial close schedule outlines the timeline and tasks you need to complete for a successful year-end close. This will be essential for keeping your team accountable and organized.
Step 2: Gather Relevant Financial DocumentsTo facilitate the steps in the year-end close, you’ll need to gather records of all your company’s financial transactions, including the following:Bank statementsStatements from credit cardsInventory countsA copy of last year's tax returnAccount statements for loansMerchant statementsPayroll reports connects to accounting systems such as QuickBooks QB
Step 3: Reconcile Bank StatementsThis process focuses on ensuring your cash balances are accurate, uncovering errors and omissions and updating transactions that haven’t been recorded.Compare each transaction in your bank statements with the corresponding entry in your general ledger, and then check for discrepancies between them.
Step 4: Review Accounts Payable and ReceivableAccounts payable are the amounts your company owes suppliers and other third parties, while accounts receivable are the money your company expects to receive from customers.
Step 5: Review Your Assets
Step 8: Prepare Your Income Statement
Step 9: Create Your Balance Sheet
Step 13: Reconcile Loan Balances
Step 14: Review Contracts and AgreementsCollect all contracts, agreements and legal documents for any financial commitments your business executed during the year, such as relationships with vendors, clients, suppliers, partners, landlords and other contracts.
Step 16: Review and Adjust Accounts
Accounting References: https://www.venasolutions.com/blog/year-end-close-checklist
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
PCAOB CPA Audit Document List:1. Financial statements2. Certified Stockholder Listing3. Incorporation documents4. General Ledger and Trial Balance5. All Bank Statement6. Schedule of Prepaid Expense7. Schedule of Inventory8. Support Documents for Intangible Assets9. Schedule of Account Payables10. Schedule of convertible notes and support documents11. Schedule of Trade and Other Payables12. Schedule of Revenue13. Support documents for administrative expenses14. Notes on Subsequent Event (If any)15. Any other document relevant to the Audit.
OLAYINKA OYEBOLA & CO. ,, YINKA OYEBOLA. FCA, FCTI, MSC LEED U.K
OLAYINKA OYEBOLA & CO. ,, YINKA OYEBOLA. FCA, FCTI, MSC LEED U.K
PCAOB CPA Auditor: Document Request List - PBC (Provided By Client)
PBC # Description
1 Final trial balance
2 Chart of Accounts
3 Up to date company organization chart
4 Cash Flow statement and worksheet for 2022
5 Interim Financial Statement Balance sheet (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
6 Interim Financial Statement Income Statement (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
7 Interim Financial Statement Cash Flow (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
8 Listing of related entities updated as of Fiscal Year (2022)
9 Listing of related party transactions during the year (2022 if any)
10 Board of directors and committee' meeting minutes for all meetings* Please provide approved copy of minutes for those available and drafts of minutes if not yet approved."
11 Listing of all legal expense or litigation contingencies incurred and/or paid during FY and the current period, with description of services rendered
12 Management representation letter
13 Copies of new revenue and significant new contracts emerged into during FY (significant new revenue agreements, purchase/sales agreements).
14 Accounting policy memos for BS and P&L Line items, as applicable.
15 General Dump of all Journal Entries made during FY
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
Financial Reports 財務報表, 四大財務報表:
Balance Sheet 資產負債表Income Statement 損益表 Profit & Loss AccountCash Flow Statement 現金流量表Statement of Changes in Equity 權益變動表 https://zh.wikipedia.org/zh-hk/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8
Worksheet 工作底稿 : 是會計人員在期末的會計程序中，常用的一種多欄式表格，可供會計人員做調整、計算損益、核算科目餘額等計算工作，亦稱為結帳工作底稿。
Trial Balance 試算表 是會計系統中的一項重要工具，用於核對企業的會計記錄是否正確和平衡。它透過匯總所有分類帳中的借方和貸方金額，檢查帳目是否一致，發現和糾正錯誤。 https://a1.digiwin.com/essay/essay-content.php?detail=1087
Chart of Accounts 會計科目表 又稱 會計科目對照表。 會計科目表一般包括資產/負債/所有者權益/費用/收入在內的五大主要類別，詳細列出了公司在各分類帳中擁有的所有科目，任何查看該表的人都能夠清楚地了解該企業的業務性質和財務狀況。https://fenginfo.com/214.html
General Ledger 總分類賬簿, 簡稱總賬https://baike.baidu.com/item/%E7%B8%BD%E8%B3%AC/9804342
General Journal 普通日記賬https://wiki.mbalib.com/zh-tw/%E6%99%AE%E9%80%9A%E6%97%A5%E8%AE%B0%E8%B4%A6
IFRS 國際財務報導準則 International Financial Reporting Standards IFRS
USGAAP 美國會計準則 US Generally Accepted Accounting Principles USGAAP
Accounting Bookkeeping Systems: 财务管理系统QuickBooks Accounting Software, KingDee.com.hk https://QuickBooks.intuit.com 速达 A4.cloud PRO 财务管理系统 https://www.SuperData.com.cn
Accountant : we are hiring accountant , book keeping, financial reports, acct reports, 10K 10Q SEC filings.
Accountant Bookkeeping: 财务管理系统Experienced in using QuickBooks Accounting Software, KingDee.com.hk https://quickbooks.intuit.com 速达A4.cloud PRO 财务管理系统 https://www.superdata.com.cn 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用... 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用...
Com2000 GitHubhttps://com1010.github.io/com2000/ https://com1010.github.io/com2000/index.html
PBC # Description
1 Final trial balance
2 Chart of Accounts
3 Up to date company organization chart
4 Cash Flow statement and worksheet for 2022
5 Interim Financial Statement Balance sheet (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
6 Interim Financial Statement Income Statement (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
7 Interim Financial Statement Cash Flow (all three 10-Qs)* Include foot notes and summary of significant account (see example)"
8 Listing of related entities updated as of Fiscal Year (2022)
9 Listing of related party transactions during the year (2022 if any)
10 Board of directors and committee' meeting minutes for all meetings* Please provide approved copy of minutes for those available and drafts of minutes if not yet approved."
11 Listing of all legal expense or litigation contingencies incurred and/or paid during FY and the current period, with description of services rendered
12 Management representation letter
13 Copies of new revenue and significant new contracts emerged into during FY (significant new revenue agreements, purchase/sales agreements).
14 Accounting policy memos for BS and P&L Line items, as applicable.
15 General Dump of all Journal Entries made during FY
Com2000.org USA IPO S1 Registration Financial Reports, 10K 10Q SEC filings.
Financial Reports 財務報表, 四大財務報表:
Balance Sheet 資產負債表Income Statement 損益表 Profit & Loss AccountCash Flow Statement 現金流量表Statement of Changes in Equity 權益變動表 https://zh.wikipedia.org/zh-hk/%E7%8F%BE%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8
Worksheet 工作底稿 : 是會計人員在期末的會計程序中，常用的一種多欄式表格，可供會計人員做調整、計算損益、核算科目餘額等計算工作，亦稱為結帳工作底稿。
Trial Balance 試算表 是會計系統中的一項重要工具，用於核對企業的會計記錄是否正確和平衡。它透過匯總所有分類帳中的借方和貸方金額，檢查帳目是否一致，發現和糾正錯誤。 https://a1.digiwin.com/essay/essay-content.php?detail=1087
Chart of Accounts 會計科目表 又稱 會計科目對照表。 會計科目表一般包括資產/負債/所有者權益/費用/收入在內的五大主要類別，詳細列出了公司在各分類帳中擁有的所有科目，任何查看該表的人都能夠清楚地了解該企業的業務性質和財務狀況。https://fenginfo.com/214.html
General Ledger 總分類賬簿, 簡稱總賬https://baike.baidu.com/item/%E7%B8%BD%E8%B3%AC/9804342
General Journal 普通日記賬https://wiki.mbalib.com/zh-tw/%E6%99%AE%E9%80%9A%E6%97%A5%E8%AE%B0%E8%B4%A6
IFRS 國際財務報導準則 International Financial Reporting Standards IFRS
USGAAP 美國會計準則 US Generally Accepted Accounting Principles USGAAP
Accounting Bookkeeping Systems: 财务管理系统QuickBooks Accounting Software, KingDee.com.hk https://QuickBooks.intuit.com 速达 A4.cloud PRO 财务管理系统 https://www.SuperData.com.cn
Accountant : we are hiring accountant , book keeping, financial reports, acct reports, 10K 10Q SEC filings.
Accountant Bookkeeping: 财务管理系统Experienced in using QuickBooks Accounting Software, KingDee.com.hk https://quickbooks.intuit.com 速达A4.cloud PRO 财务管理系统 https://www.superdata.com.cn 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用... 速达 A4.cloud PRO 财务管理系统是一套完全符合国家财务会计管理标准的财务管理系统，账务管理、报表管理、工资管理、固定资产管理、现金银行管理... 一应俱全，支持多账套应用，跨地域云应用、集团化管理堪称大全，深得用户的信赖。卓越的技术架构支持系统云应用、桌面应用、APP 应用。集成财务、凭证录入、出纳签字、出纳管理、票据管理现金银行、固定资产、资产变动、工作录入、计提折旧、工资管理、期末处理、财务分析、票据管理、应收票据、票据结算、存货管理、预算管理、预算方案、集团应用...
Com2000 GitHubhttps://com1010.github.io/com2000/ https://com1010.github.io/com2000/index.html
FINRA Requirements
A schematic diagram that depicts how the issuer came to its current state. The diagram should include, but is not limited to, dates of mergers, name changes and any transaction involving the issuance of shares. In addition, provide the staff with a copy of any document prepared with respect to any mergers or share issuances.Com2000 Corporate Structure - Schematic Diagram
Issuers original name: Com2000, Inc.Incorporated in: Nevada, USA. On: (Date) October 30, 2020Founders Shares (date and # sold)Offering 2 (date and # sold)Offering 3 (date and # sold)New Name/merger/share splitOffering 4 (date and # sold)
Transaction DateTransaction Type
Exemption or Registration Statement for transaction(Varies)Section 4a(2)Section 4a (1)/(2)Rule 506
Shareholder RegistrationPrevious Shareholder RegistratioShares Issued or Cancelled Total Shares Outstanding Broker Dealer Involved Notes
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Cover SheetShareholder Name (First Name, Last Name):Amount of Share Purchased:Purchase Date (Month/Day/Year):Exemption from Registration or Registration:Total Shares Owned:Offering:Notes:
Affiliations Chart ( Excel )Shareholder Relationship and Affiliations Between Shareholder and Issuer Relationship And Affiliations Among ShareholdersRelationship and Affilitions Among OfficersRelationship and Affiliations between Shareholders and Officers Notes: (describe in detail any short phrases like "Business Associate," used in the chart)
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Attachment 27Subscription Agreements & Proof of PaymentSummary of Issuance Documentation Items RequestedIn order to comply with Rule 15c2‐11, the issuer needs to show how each and every share was legally issued bythe company. To make this evidence clear and understandable to Glendale Securities, Inc., we request that youprovide us the documentation evidencing legal issuance in the following format:Page 1: Shareholder cover sheet (This should have the shareholders name, share amount and what offering theyparticipated in)Page 2: Evidence of legal issuance to shareholderPage 3: Copy of method of payment
All documentation can be provided in Adobe PDF format via email or may be submitted through Dropbox. Whensubmitting this documentation make sure the order of the documentation is in order by Offerings. Create acoversheet for each offering, including the founders issuances as this will most likely be the first offering. You mayuse the solicitation chart as a guidance. So for example, if Jane Doe is first on the solicitation chart, then Janes'documentation should be first in the attachment 27, after the offering coversheet. Once it is broken up by offerings,please make sure the order of the documentation is then in the order of the shareholder list. This will assist theExaminer with their review and navigation through the documentation.
Detailed Description of Items Requested
Page 1: Shareholder cover sheetThe Shareholder cover sheet will have the subscriber’s details and will have the same title as theshareholder list p rovided by t he t ransfer a gent. T he s hareholder c over s heet w ill a ct a s a d ivider f or eachshareholder’s supporting documentation making it clear to Glendale and the FINRA examiner whosedocumentation they are reviewing.
Page 2: Evidence of legal issuanceEvidence of legal issuance can come in many forms including:• Subscription Agreement executed by the issuer and Subscriber• Resolution for issuance of shares to founders or other parties where no cash changed handsIf the documentation for the legal issuance is not obvious (subscription agreement or resolution), describe onthe shareholder cover sheet what the evidence of legal issuance is and include the Federal and State rule(s) thatallow(s) for the issuance of the shares.
Page 3: Copy of method of paymentPayment can be in the form of check, Cashier's check(must have a remitter), wire receipt, or other form of evidencethat funds were paid to the issuer for the shares.The issuer may also provide a bank statement highlighting the receipt of funds by the issuer or its escrowagent. The shareholder’s name should be written on the statement so it is clear which shareholder’sfunds were received for the deposit.
Subscription agreements and the respective method of payment are required by FINRA. Failure to timelyprovide these documents in the manner noted above will delay the filing of your 15c2‐11 application or mayresult in the application being rejected.
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Offering Details
Page 1: Offering Cover Sheet
The Offering Cover Sheet will have the offering’s details, including the total number shares and total number of shareholders who participated in the offering. The Offering Cover Sheet will act as a divider for each separate offering.If the issuer has multiple offerings, create separate Offering Cover Sheetsfor each offering. Separate the documentation by offering from oldest tothe most current offering.Shareholder Name # of Shares
Page 2: Shareholder Cover Sheet
The Shareholder Cover Sheet will have the subscriber’s details and willhave the same title as the shareholder list provided by the transfer agent.The Shareholder Cover Sheet will act as a divider for each shareholder’ssupporting documentation.
Page 3: Evidence of legal issuance
Evidence of legal issuance can come in many forms including:Subscription Agreement executed by the issuer and Subscriber Resolution for issuance of shares to founders or other partieswhere no cash changed handsIf the documentation for the legal issuance is not obvious (subscriptionagreement or resolution), describe on the shareholder cover sheet whatthe evidence of legal issuance is and include the Federal and State rule(s)that allow(s) for the issuance of the shares.
Page 4: Copy of method of payment
Payment can be in the form of check, money order, company receipt, wire receipt, or other form of evidence that funds were paid to the issuer for the shares.The issuer may also provide a bank statement highlighting the receipt offunds by the issuer or its escrow agent. The shareholder’s name should bewritten on the statement, so it is clear which shareholder’s funds werereceived for the deposit.
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Officer, Director, Shareholder QuestionnaireAll officers, directors, and shareholders with 5% or more of the outstanding shares must completethis form. The information provided herein will be used by Glendale Securities, Inc. in itsdetermination of whether to provide services related to your Company’s securities. Informationincluded herein may be disclosed to Financial Industry Regulatory Authority (FINRA), National and/orState Exchanges, securities agencies or other regulatory agencies in connection with the securities inyour Company. By signing below you certify that all information provided is accurate,complete, and true and that you have not omitted any material or important fact orinformation.Company Name (Name of Issuer for which a Form 211 is being filed)Current Name & Previous Used Names or Alias if Applicable (Officer, Director, 5% Shareholder)
Background1. Do you or any member of your family currently have or previously have had any direct or indirect affiliation or association as anofficer, director, general partner, employee or agent with any member firm of FINRA (Financial Industry Regulatory Authority,previously known as National Association of Securities Dealers, Inc.) or another broker?
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FINRA Information Statement
Issuer is to complete all items contained in this Information Statement and provide copies of any relevant documentation as requested. Issuer certifies that all information provided herein is complete and accurate. Issuer acknowledges that Glendale Securities, Inc. will rely upon this information in completing the 15c2-11 application process.
1. The exact name of the issuer and its predecessor (if any, tack back to inception and indicate every predecessor);
2. The address of its principal executive offices:
3. Is issuer's principal executive office the same as issuer's principal place of business?
4. Telephone number of principal executive offices;
5. The state of incorporation, if it is a corporation;
6. The date of incorporation (if the issuer has reincorporated list dates below);
7. The exact title and class of the security;
8. The type of security (Domestic Security, ADR, Foreign Security, or DPP);
9. Symbol of security (if assigned. If you want to request a symbol, please indicate below);
10. The par or stated value of the security;
11. The number of shares or total amount of the securities outstanding as of the end of the issuer's most recent fiscal year;
12. The name and address of the transfer agent;
13. The nature of the issuer's business;
14. The nature of products or services offered;
15. The nature and extent of the issuer's facilities;
16. The name of the chief executive officer and members of the board of directors;
17. Financial statement information (Balance Sheet, Income Statement, Statement of Changes in Shareholders’ Equity), prepared in accordance with US GAAP along with all requisite notes that is less than six months old, as required pursuant to Subsection (a)(5). If a reporting company, provide the name of the report, the date the report was filed, and the period filed for.
18. Financial statement information (Balance Sheet, Income Statement, Statement of Changes in Shareholders’ Equity), prepared in accordance with US GAAP along with all requisite notes for the previous two fiscal years, as required pursuant to Subsection (a)(5). If a reporting company, provide the name of the report, the date the report was filed, and the period filed for.
19. Is a broker or dealer or any associated person of a broker dealer is affiliated, directly or indirectly with the issuer? If so please provide details. 20. Is the quotation being published or submitted on behalf of any other broker or dealer? If so, provide the name of such broker or dealer.
21. Is the quotation being submitted or published directly or indirectly on behalf of the issuer, or any director, officer or any person, directly or indirectly the beneficial owner of more than 10 percent of the outstanding units or shares of any equity security of the issuer? If so, provide the name of such person, and the basis for any exemption under the federal securities laws for any sales of such securities on behalf of such person.
22. CUSIP
23. SIC Code
24. Fiscal Year End Date
25. Front and back of Specimen Share Certificate
26. Current shareholder list of the issuer, generated by the transfer agent, that indicates: (1) the name and address of the shareholder, (2) the number of shares held (3) the dates shares were acquired (4) whether the shares are restricted, control, or free‐trading, and (5) the total shares restricted or free trading.
27. Details surrounding the issuers offering(s). Your answer should include, but not be limited to, who solicited investors, how the solicitor knew them, and how many individuals were solicited including those that did not purchase. In addition, provide copies of the Form D filed with the SEC, the executed subscription agreements (one full copy and signature pages), and respective checks. (Refer to the attachment 27 instructions for more information)
28. A detailed explanation of how the free trading shares on the issuer’s shareholder list were acquired, or the registration statement relied upon to obtain free trading shares currently outstanding along and the effective date. If a filing company, include the Name & telephone of contact at SEC.
29. CIK Number
30. Provide a list of any FINRA member firms that participated in the Company’s offering.
31. List the Ownership of Officers, Directors, 5% Shareholders.
32. The identity of the individuals who are officers, directors and principal shareholders of the corporations on the shareholder list of the issuer. In addition, confirm that no officer or director of the Issuer is also an officer, director or principal shareholder of any corporation on the Issuer’s shareholder list, except as disclosed.
33. A description of all relationships existing among and between the shareholders and the issuer, its predecessors, its present and prior officers and directors, and other shareholders (complete attached Affiliation’s chart).
34. A statement indicating whether any person or entity has control, written or otherwise, of the sale, transfer, disposition, voting or any other aspect of the shares listed on the shareholder list other than the person or the entity identified as the shareholder. This statement should include any past, present or future arrangements.
35. A detailed description of each and every step taken by the issuer since inception in furtherance of its stated objective.
36. A detailed description of the steps the Issuer plans to take during the next year in furtherance of its business plan. The description should include, but not be limited to, the activity the issuer plans to conduct, the names of the persons conducting the activity, the expected dates of these activities, financing plans, description of the financing and the name of any broker‐dealers or other person(s) the issuer has contracted or intends to contract regarding its financing plans. Provide copies of all major contracts with parties stated in your business plans.
37. Has the Company entered into any discussions or negotiations concerning potential merger or acquisition candidates? If so, describe the discussions and provide any related documentation. 38. Is the Issuer working with any consultants or public relations firms? If so, provide compensation exchanged (to date and future), dates of service, services provided and future expected services.
39. A list of all companies that have been submitted for quotation on the OTC Bulletin Board or NQB Pink Sheets for which any officer director or major shareholder of the Company was an officer director or major shareholder. Provide a detailed description of the current corporate status of these companies and any current involvement by any officer director or major shareholder of the Company. Identify all companies that have merged and the current name and the trading symbol of these companies.
40. A list of all companies that have been submitted for quotation on the OTC Bulletin Board or NQB Pink Sheets for which any officer director or major shareholder of the Company was an officer director or major shareholder that was formed as a blank check company.
41. A schematic diagram that depicts how the issuer came to its current state. The diagram should include, but is not limited to, dates of mergers, name changes and any transaction involving the issuance of shares. In addition, provide the staff with a copy of any document prepared with respect to any mergers or share issuances.
42. Detailed description of any and all securities related disciplinary history of any officer and director of the issuer. In addition, provide any and all available documentation related to disciplinary history. 43. Has the issuer conducted, or does the issuer plan to conduct any private placements? If so describe.
44. Provide a description of any future financing plans, a description of the financing, and the name of any broker‐dealers or other person(s) that the Issuer has contacted or intends to contact regarding its financing plans.
45. In the event of a recent change of control, provide detail related to how, when and from whom the control persons of the issuer gained control of the issuer. Please indicate all parties involved, how they were introduced, the nature of their involvement, and any consideration paid.
46. List any and all companies in which the officers & directors of the issuer are officers, directors, and principal shareholders. In addition, advise which of these companies are quoted or attempting to be quoted on either the OTCBB or Pink Sheets.
47. Are the company’s attorneys and accountants in good standing and are you aware of any sanctions issued against them by their association or governing board. If so, please provide details.
48. Provide a schedule or outline all material current or pending litigation. ALL INFORMATION FURNISHED HEREIN HAS BEEN PREPARED FROM THE BOOKS AND RECORDS OBTAINED FROM THE ISSUER IN ACCORDANCE WITH RULE 15c2‐11 PROMULGATED UNDER THE SECURITIES AND EXCHANGE ACT OF 1934, AS AMENDED;
The undersigned, as an authorized representative of the Issuer, hereby certifies that the information provided herein is complete, true and correct to the best of his/her knowledge and belief.
Company Name:
Signature:
Name:
Title:
Date:
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OWNERSHIP OR CONTROL DECLARATION“Parking” of stock is described as “illegal holding of stock by a third party, or the financing of such a stock, in which the third party's sole reason for holding the stock is to conceal ownership or control of shares”, and is considered to be a violation of Sections 17(a)(1) and 17(a)(3) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5. This is a matter of concern when shareholders share a common address or familial relationship with other shareholders. Ownership can also be an issue when cash or other unverifiable forms of payments are used or shares are received as a gift. Please complete the following related to your holdings in shares of issuer _ __________________________________________________.I/We am/are the owner of record of shares of the above noted issuer. In connection with these shares, (check all that apply) I attest that:□ I/we am/are the sole owner(s) of these shares and the shares are not held or controlled by or on behalf of any other party.□ I/we own these shares but the shares were purchased for me/us by ___________________________.□ I/we own these shares but the shares are controlled by _____________________________________.□ I/we own these shares but the holdings will be traded in concert with the following other shareholders:___________________________I/We hereby certify that all information herein is true and complete to the best of my/our knowledge and belief._________(Signature) (Signature)
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Form 211 Filing Agreement(“Company”) understands that GlendaleSecurities, Inc. (“Glendale”) has agreed to file the Form 211 application for Company with FINRAsubject to applicable rules and regulations. Company understands that Glendale does not warrant orguarantee the timeliness and/or final approval by FINRA of the application. Company acknowledgesthat it will supply complete and accurate information to Glendale including but not limited tocorporate organizational documentation; officer, director and control affiliate information; regulatoryfilings; share and shareholder information; and such other information and documentation asrequested. Company acknowledges that Glendale will rely upon this information in completing theForm 211 application process. Company, its officers and directors, acknowledge they will supplyaccurate and complete information related to any past, current, and ongoing investigation orregulatory actions taken by the SEC, any government agency, or any listing agency, concerningCompany, its officers, directors or control persons. Company will notify Glendale in a timely matter ofany change in the information supplied for the filing of the Form 211 application.Authorized Person Role with Issuer Official Email Address Used forCorrespondenceGlendale Securities, Inc. does not charge any fees to file the form 211 with FINRA. However, FINRARule 5250 does not preclude a member from accepting “payment for bona fide services.” Issuers ofsecurities are often in need of services such as accountant referrals, transfer agent referrals, attorneyreferrals, securities brokerage services, DTC Eligibility services, and other investment banking services.These services are separate from the filing of the Form 211 and are mentioned to Company for referralpurposes only. Company acknowledges that Glendale, its principals, employees, shareholders, andaffiliates have beneficial ownership of Globex Transfer, LLC and Wilson‐Davis & Co., Inc.Glendale’s review of Company and ultimate decision to file the Form 211 application is not dependenton and is independent from any other bona fide services offered by Glendale, its affiliated companies,or any provider Company was referred to. Company understands that it is not required to use any suchservices.Company acknowledges that it has not compensated Glendale, directly or indirectly in any way, forthe filing of the 211 application on its behalf.Company Name:Signature:_________________________________Name ____________________________________Title: ____________________________________Date: _________________________________Form 211 Filing Agreement 05/06/2019
Com2000 Team: information-gathering phase of the PCAOB audit of Com2000, Inc. for the fiscal year ended June 30, 2025, including the required audit procedures over the opening balance sheet as of June 30, 2022.To support this process, we have attached the following documents:
1 “Com2000 – PCAOB Audit Request List.pdf” – a clean, printable summary of the preliminary information and documentation requested by the auditors; and
2 “PBC_Tracker_Com2000_FY2025.xlsx” – a working PBC tracker to facilitate document uploads and real-time status tracking.Please note that the attached request list is preliminary and reflects the auditors’ initial information needs based on the current understanding of the Company and the draft financial statements. As the audit progresses, additional requests or clarifications may be identified, consistent with PCAOB audit requirements.
To help keep the audit and related SEC filing timelines on track, we have outlined target delivery dates by section below. These dates reflect typical PCAOB audit sequencing and can be adjusted if needed—please let us know as early as possible if timing will be challenging for any area.
Target Dates by Audit Area
By February 6, 2026Corporate & general informationTrial balances and general ledgerCash and bank documentationOpening balance sheet support as of June 30, 2022
By February 9, 2026Revenue documentation (contracts, invoices, cash receipts)Operating expenses and disbursementsFixed assets and real estate documentationDebt and other liabilities
By February 13, 2026Equity and stock-based compensation supportRelated-party agreements and transaction summariesIncome tax documentationSubsidiary and consolidation support
By February 20, 2026Subsequent events informationUpdated Form 10-K draft with June 30, 2025 financials and footnotesGoing-concern forecast and management assessmentPrior Auditor Communication and Work Paper AccessAs part of required PCAOB audit procedures, we will need to communicate with the Company’s prior auditor and review selected prior-period audit work papers.Accordingly, we request management’s assistance in:Confirming the identity and contact information of the prior auditor, andFacilitating timely authorization for the prior auditor to communicate with us and provide access to relevant audit documentation.We will coordinate directly with management regarding the scope and timing of this process to minimize disruption.
Draft Form 10-K – Important Scope ClarificationAs part of this process, please note that our audit firm has not been engaged to audit, review, or perform procedures over the June 30, 2024 financial statements. Accordingly, please remove the June 30, 2024 financial statements and any related comparative references from the draft Form 10-K. The Form 10-K should reflect only the periods for which audit procedures will be performed once the engagement is finalized, consistent with PCAOB standards.
Please begin providing materials on a rolling basis as they become available, rather than waiting until all items are complete. Where possible, please provide final, executed versions of agreements along with full supporting documentation (e.g., invoices, bank statements, board approvals).
If any requested items are not available, not applicable, or will require additional time to retrieve, please notify us promptly so we can coordinate appropriately with our team and avoid unnecessary follow-up.Timely and complete submissions will help minimize audit follow-ups and support an efficient audit process.
Noman GhulamaliNG Accounting & Auditing, Inc.Certified Public AccountantsPhone: 714-745-1345 www.ngcpafirm.com
Com2000, Inc.PCAOB Audit – Management Information Request ListAudit Periods: Fiscal Year Ended June 30, 2025 and Opening Balance Sheet as of June 30, 2022
1. Corporate & Generall Articles of Incorporation, bylaws, and amendmentsl Organizational chart and list of directors/officersl Summary of accounting policies
2. Trial Balances & General Ledgerl Trial balance as of June 30, 2022 (opening balance sheet)l Trial balance as of June 30, 2025l General ledger for FY 2025l Consolidation and elimination schedules
3. Cash & Bank Accountsl Complete list of bank accountsl Bank statements for June 2022 and June 2025l Bank reconciliations at June 30, 2022 and June 30, 2025
4. Opening Balance Sheet – June 30, 2022l Support for all assets and liabilities recordedl Convertible loan agreements and evidence of proceedsl Accrued expense schedules and subsequent paymentsl Capitalization table as of June 30, 2022
5. Revenue – FY 2025l Customer contracts or statements of workl Invoice listing and copies of invoicesl Cash receipts supporting revenuel Revenue recognition methodology
6. Expenses & Disbursementsl Contractor and consulting agreementsl Invoices and payment supportl Professional service invoicesl Stock-based compensation support
7. Fixed Assets & Real Estatel Fixed asset register and depreciation schedulesl Illinois real estate purchase documentationl Valuation support for non-cash considerationl IDC lease-to-own agreement and payment records
8. Debt & Liabilitiesl Loan and convertible note agreementsl Debt conversion documentationl Detail and support for other liabilities
9. Equity & Stock-Based Compensationl Capitalization table and equity rollforwardl Board approvals for equity issuancesl Subscription and stock issuance agreementsl Valuation methodology for shares issued
10. Related-Party Transactionsl List of related partiesl Employment and loan agreements with related partiesl Summary of related-party transactions
11. Income Taxesl Federal and state tax returns or draftsl Net operating loss schedulesl Deferred tax and valuation allowance analysis
12. Subsidiaries & Consolidationl Subsidiary incorporation documentsl Acquisition agreementsl Local statutory financialsl Intercompany and FX translation schedules
13. Subsequent Events & Completionl Summary of subsequent eventsl Final Form 10-K draftl Going concern assessment and cash flow forecastl Management and legal representation letters
PBC # Request DescriptionSL 1 Accounting policies memo (GAAP)SL 2 Trial balance – Opening BS June 30, 2022SL 3 Trial balance – FY 2025TT 4 Bank statements and reconciliationsSL 5 Cap table and stock issuances approved by BoardSL 6 Convertible loan agreements and proceedsTT 7 Customer contracts / SOWsTT 8 Invoices and cash receiptsTT 9 Contractor agreements and invoicesTT 10 General & administrative expense supportSL 11 Bank statements and reconciliationsMG 12 Illinois property purchase agreement and valuationMG 13 IDC lease-to-own agreement and paymentsTT 14 Stock-based compensation approvals and valuationTT 15 Employment agreements and related-party loansSL 16 Tax returns and Net Operating Loss (NOL) schedulesSL 17 Subsidiary incorporation docs and consolidation supportSL 18 Going-concern forecast and management assessmentPBC = Prepared By Client , SL = SamL , TT = Tony , MG = MikeG
Section PBC # Request Description Audit Area Period Target DateGeneral & Planning 1 Accounting policies memo (GAAP) Planning All 2/6/2026General & Planning 2 Trial balance – Opening BS June 30, 2022 Planning 6/30/2022 2/6/2026General & Planning 3 Trial balance – FY 2025 Planning FY 2025 2/6/2026Opening BS – Cash 4 Bank statements and reconciliations Cash 6/30/2022 2/6/2026Opening BS – Equity 5 Cap table and stock issuances approved by Board Equity 6/30/2022 2/6/2026Opening BS – Debt 6 Convertible loan agreements and proceeds Debt 6/30/2022 2/6/2026Revenue 7 Customer contracts / SOWs Revenue FY 2025 2/10/2026Revenue 8 Invoices and cash receipts Revenue FY 2025 2/10/2026Expenses 9 Contractor agreements and invoices Expenses FY 2025 2/10/2026Expenses 10 General & administrative expense support Expenses FY 2025 2/10/2026Cash 11 Bank statements and reconciliations Cash 6/30/2025 2/10/2026Fixed Assets 12 Illinois property purchase agreement and valuation Fixed Assets FY 2025 2/10/2026Fixed Assets 13 IDC lease-to-own agreement and payments Fixed Assets Post FY 2025 2/10/2026Equity 14 Stock-based compensation approvals and valuation Equity FY 2025 2/13/2026Related Parties 15 Employment agreements and related-party loans Related Parties FY 2025 2/13/2026Income Taxes 16 Tax returns and NOL schedules Income Taxes FY 2025 2/20/2026Subsidiaries 17 Subsidiary incorporation docs and consolidation support Consolidation FY 2025 2/20/2026General 18 Going-concern forecast and management assessment Reporting 6/30/2025 2/20/2026
1 “Com2000 – PCAOB Audit Request List.pdf” – a clean, printable summary of the preliminary information and documentation requested by the auditors; and
2 “PBC_Tracker_Com2000_FY2025.xlsx” – a working PBC tracker to facilitate document uploads and real-time status tracking.Please note that the attached request list is preliminary and reflects the auditors’ initial information needs based on the current understanding of the Company and the draft financial statements. As the audit progresses, additional requests or clarifications may be identified, consistent with PCAOB audit requirements.
To help keep the audit and related SEC filing timelines on track, we have outlined target delivery dates by section below. These dates reflect typical PCAOB audit sequencing and can be adjusted if needed—please let us know as early as possible if timing will be challenging for any area.
Target Dates by Audit Area
By February 6, 2026Corporate & general informationTrial balances and general ledgerCash and bank documentationOpening balance sheet support as of June 30, 2022
By February 9, 2026Revenue documentation (contracts, invoices, cash receipts)Operating expenses and disbursementsFixed assets and real estate documentationDebt and other liabilities
By February 13, 2026Equity and stock-based compensation supportRelated-party agreements and transaction summariesIncome tax documentationSubsidiary and consolidation support
By February 20, 2026Subsequent events informationUpdated Form 10-K draft with June 30, 2025 financials and footnotesGoing-concern forecast and management assessmentPrior Auditor Communication and Work Paper AccessAs part of required PCAOB audit procedures, we will need to communicate with the Company’s prior auditor and review selected prior-period audit work papers.Accordingly, we request management’s assistance in:Confirming the identity and contact information of the prior auditor, andFacilitating timely authorization for the prior auditor to communicate with us and provide access to relevant audit documentation.We will coordinate directly with management regarding the scope and timing of this process to minimize disruption.
Draft Form 10-K – Important Scope ClarificationAs part of this process, please note that our audit firm has not been engaged to audit, review, or perform procedures over the June 30, 2024 financial statements. Accordingly, please remove the June 30, 2024 financial statements and any related comparative references from the draft Form 10-K. The Form 10-K should reflect only the periods for which audit procedures will be performed once the engagement is finalized, consistent with PCAOB standards.
Please begin providing materials on a rolling basis as they become available, rather than waiting until all items are complete. Where possible, please provide final, executed versions of agreements along with full supporting documentation (e.g., invoices, bank statements, board approvals).
If any requested items are not available, not applicable, or will require additional time to retrieve, please notify us promptly so we can coordinate appropriately with our team and avoid unnecessary follow-up.Timely and complete submissions will help minimize audit follow-ups and support an efficient audit process.
Noman GhulamaliNG Accounting & Auditing, Inc.Certified Public AccountantsPhone: 714-745-1345 www.ngcpafirm.com
Com2000, Inc.PCAOB Audit – Management Information Request ListAudit Periods: Fiscal Year Ended June 30, 2025 and Opening Balance Sheet as of June 30, 2022
1. Corporate & Generall Articles of Incorporation, bylaws, and amendmentsl Organizational chart and list of directors/officersl Summary of accounting policies
2. Trial Balances & General Ledgerl Trial balance as of June 30, 2022 (opening balance sheet)l Trial balance as of June 30, 2025l General ledger for FY 2025l Consolidation and elimination schedules
3. Cash & Bank Accountsl Complete list of bank accountsl Bank statements for June 2022 and June 2025l Bank reconciliations at June 30, 2022 and June 30, 2025
4. Opening Balance Sheet – June 30, 2022l Support for all assets and liabilities recordedl Convertible loan agreements and evidence of proceedsl Accrued expense schedules and subsequent paymentsl Capitalization table as of June 30, 2022
5. Revenue – FY 2025l Customer contracts or statements of workl Invoice listing and copies of invoicesl Cash receipts supporting revenuel Revenue recognition methodology
6. Expenses & Disbursementsl Contractor and consulting agreementsl Invoices and payment supportl Professional service invoicesl Stock-based compensation support
7. Fixed Assets & Real Estatel Fixed asset register and depreciation schedulesl Illinois real estate purchase documentationl Valuation support for non-cash considerationl IDC lease-to-own agreement and payment records
8. Debt & Liabilitiesl Loan and convertible note agreementsl Debt conversion documentationl Detail and support for other liabilities
9. Equity & Stock-Based Compensationl Capitalization table and equity rollforwardl Board approvals for equity issuancesl Subscription and stock issuance agreementsl Valuation methodology for shares issued
10. Related-Party Transactionsl List of related partiesl Employment and loan agreements with related partiesl Summary of related-party transactions
11. Income Taxesl Federal and state tax returns or draftsl Net operating loss schedulesl Deferred tax and valuation allowance analysis
12. Subsidiaries & Consolidationl Subsidiary incorporation documentsl Acquisition agreementsl Local statutory financialsl Intercompany and FX translation schedules
13. Subsequent Events & Completionl Summary of subsequent eventsl Final Form 10-K draftl Going concern assessment and cash flow forecastl Management and legal representation letters
PBC # Request DescriptionSL 1 Accounting policies memo (GAAP)SL 2 Trial balance – Opening BS June 30, 2022SL 3 Trial balance – FY 2025TT 4 Bank statements and reconciliationsSL 5 Cap table and stock issuances approved by BoardSL 6 Convertible loan agreements and proceedsTT 7 Customer contracts / SOWsTT 8 Invoices and cash receiptsTT 9 Contractor agreements and invoicesTT 10 General & administrative expense supportSL 11 Bank statements and reconciliationsMG 12 Illinois property purchase agreement and valuationMG 13 IDC lease-to-own agreement and paymentsTT 14 Stock-based compensation approvals and valuationTT 15 Employment agreements and related-party loansSL 16 Tax returns and Net Operating Loss (NOL) schedulesSL 17 Subsidiary incorporation docs and consolidation supportSL 18 Going-concern forecast and management assessmentPBC = Prepared By Client , SL = SamL , TT = Tony , MG = MikeG
Section PBC # Request Description Audit Area Period Target DateGeneral & Planning 1 Accounting policies memo (GAAP) Planning All 2/6/2026General & Planning 2 Trial balance – Opening BS June 30, 2022 Planning 6/30/2022 2/6/2026General & Planning 3 Trial balance – FY 2025 Planning FY 2025 2/6/2026Opening BS – Cash 4 Bank statements and reconciliations Cash 6/30/2022 2/6/2026Opening BS – Equity 5 Cap table and stock issuances approved by Board Equity 6/30/2022 2/6/2026Opening BS – Debt 6 Convertible loan agreements and proceeds Debt 6/30/2022 2/6/2026Revenue 7 Customer contracts / SOWs Revenue FY 2025 2/10/2026Revenue 8 Invoices and cash receipts Revenue FY 2025 2/10/2026Expenses 9 Contractor agreements and invoices Expenses FY 2025 2/10/2026Expenses 10 General & administrative expense support Expenses FY 2025 2/10/2026Cash 11 Bank statements and reconciliations Cash 6/30/2025 2/10/2026Fixed Assets 12 Illinois property purchase agreement and valuation Fixed Assets FY 2025 2/10/2026Fixed Assets 13 IDC lease-to-own agreement and payments Fixed Assets Post FY 2025 2/10/2026Equity 14 Stock-based compensation approvals and valuation Equity FY 2025 2/13/2026Related Parties 15 Employment agreements and related-party loans Related Parties FY 2025 2/13/2026Income Taxes 16 Tax returns and NOL schedules Income Taxes FY 2025 2/20/2026Subsidiaries 17 Subsidiary incorporation docs and consolidation support Consolidation FY 2025 2/20/2026General 18 Going-concern forecast and management assessment Reporting 6/30/2025 2/20/2026
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