# EDGAR Filing Document

**Accession Number:** 0001575295
**File Stem:** 0000000000-23-001136
**Filing Date:** 2023-2
**Character Count:** 6038
**Document Hash:** a8089ab11d7c8c36c9a95fce4216acca
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001136.hdr.sgml**: 20230405

**ACCESSION NUMBER**: 0000000000-23-001136

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Allied Corp.
- **CENTRAL INDEX KEY:** 0001575295
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
- **IRS NUMBER:** 331227173
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1405 ST. PAUL ST.
- **STREET 2:** SUITE 201
- **CITY:** KELOWNA
- **STATE:** A1
- **ZIP:** V1Y 9N2
- **BUSINESS PHONE:** 877-255-4337

**MAIL ADDRESS:**
- **STREET 1:** 1405 ST. PAUL ST.
- **STREET 2:** SUITE 201
- **CITY:** KELOWNA
- **STATE:** A1
- **ZIP:** V1Y 9N2

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COSMO VENTURES INC
- **DATE OF NAME CHANGE:** 20130425
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001477932-22-009283

## Text-Extract

```

United States securities and exchange commission logo

                           February 3, 2023

       Ryan Maarschalk
       Chief Financial Officer
       Allied Corp.
       1405 St. Paul St., Suite 201
       Kelowna, BC, Canada V1Y 9N2

                                                        Re: Allied Corp.
                                                            Form 10-K for the
Fiscal Year Ended August 31, 2022
                                                            Filed December 14,
2022
                                                            File No. 000-56002

       Dear Ryan Maarschalk:

              We have reviewed your filing 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 these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended August 31, 2022

       Item 9A. Controls and Procedures, page 64

   1.                                                   Please disclose the
conclusions of your principal executive and principal financial
                                                        officers, or persons
performing similar functions, regarding the effectiveness of your
                                                        disclosure controls and
procedures. Refer to Item 307 of Regulation S-K. Provide similar
                                                        disclosure in your Form
10-Q for the Quarterly Period Ended November 30, 2022.
       Item 15. Exhibits, Financial Statement Schedules
       Exhibits 31.1, 31.2, 32.1 and 32.2, page 75

   2.                                                   Please properly date
the certifications.
       Signatures, page 76

   3.                                                   Please properly date
the signatures.
 Ryan Maarschalk
Allied Corp.
February 3, 2023
Page 2

        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.

       You may contact Scott Stringer at 202-551-3272 or Adam Phippen at
202-551-3336 with
any questions.

FirstName LastNameRyan Maarschalk                         Sincerely,
Comapany NameAllied Corp.
                                                          Division of
Corporation Finance
February 3, 2023 Page 2                                   Office of Trade &
Services
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 3, 2023

Ryan Maarschalk  
Chief Financial Officer  
Allied Corp.  
1405 St. Paul St., Suite 201  
Kelowna, BC, Canada V1Y 9N2

**Re: Allied Corp.**

**Form 10-K for the Fiscal Year Ended August 31, 2022**

**Filed December 14, 2022**

**File No. 000-56002**

Dear Ryan Maarschalk:

We have reviewed your filing 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 these comments 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 comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

Form 10-K for the Fiscal Year Ended August 31, 2022

Item 9A. Controls and Procedures, page 64

1. Please disclose the conclusions of your principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of your disclosure controls and procedures. Refer to Item 307 of Regulation S-K. Provide similar disclosure in your Form 10-Q for the Quarterly Period Ended November 30, 2022.

Item 15. Exhibits, Financial Statement Schedules

Exhibits 31.1, 31.2, 32.1 and 32.2, page 75

2. Please properly date the certifications.

Signatures, page 76

3. Please properly date the signatures.

Ryan Maarschalk
Allied Corp.
February 3, 2023
Page 2

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.

You may contact Scott Stringer at 202-551-3272 or Adam Phippen at 202-551-3336 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services