# EDGAR Filing Document

**Accession Number:** 0001739208
**File Stem:** 0000000000-23-003127
**Filing Date:** 2023-3
**Character Count:** 16175
**Document Hash:** d44fcdc80ae61522eec0b599850f0c16
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003127.hdr.sgml**: 20230919

**ACCESSION NUMBER**: 0000000000-23-003127

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230329

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tenaya Group, Inc.
- **CENTRAL INDEX KEY:** 0001739208
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 821960048
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 626 WILSHIRE BLVD.
- **STREET 2:** SUITE 410
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90017
- **BUSINESS PHONE:** 213-298-3812

**MAIL ADDRESS:**
- **STREET 1:** 626 WILSHIRE BLVD.
- **STREET 2:** SUITE 410
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90017
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001393905-23-000098

## Text-Extract

```

United States securities and exchange commission logo

                               March 28, 2023

       Steven Arenal
       President
       Tenaya Group, Inc.
       626 Wilshire Blvd., Suite 410
       Los Angeles, CA 90017

                                                        Re: Tenaya Group, Inc.
                                                            Form 10-12G
                                                            Filed March 1, 2023
                                                            File No. 000-56524

       Dear Steven Arenal:

              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 and any amendment you may file in
response to these
       comments, we may have additional comments.

       Form 10-12G filed March 1, 2023

       General

   1.                                                   We note that your
registration statement on Form S-1 was declared effective on November
                                                        13, 2018. We also note
that since effectiveness you have only filed one Form 10-K, for
                                                        the period ended
December 31, 2018 filed on December 23, 2019, and a Form 8-K in
                                                        2020 relating to your
company. It appears you are delinquent in your reporting
                                                        obligations under the
Exchange Act of 1934. Please revise your disclosure throughout the
                                                        registration statement
to address the risks associated with your failure to file these reports,
                                                        including updating your
risk factor on page 5, and the potential risk that you may not meet
                                                        your reporting
obligations going forward. Specifically address your failure to file the
                                                        required 1934 Exchange
Act reports in the first paragraph in the Business Development
                                                        section on page 1.
 Steven Arenal
FirstName  LastNameSteven Arenal
Tenaya Group,  Inc.
Comapany
March      NameTenaya Group, Inc.
       28, 2023
March2 28, 2023 Page 2
Page
FirstName LastName
Item 1. Description of Business, page 1

2.       We note your statement that    [t]he company has been in the
developmental stage since
         inception and has no operations to date.    Please revise this section
to address the
         businesses reflected in the Form S-1 filed 11/1/18, the Form 10-K
filed 12/23/19 and the
         Form 8-K filed 5/8/20. We also note the disclosure in Footnote 1 to
the Notes to the
         Audited Financial Statements that states that    The Company is a
Hollywood based media
         branding company. The Company plans to produce feature length
documentaries,
         podcasts and documentary style television series for mainstream
broadcasters and popular
         video on-demand platforms.    Please revise as appropriate.
Form of Acquisition, page 3

3.       We note your statement, on page 4, that    Mr. Arenal will devote (10)
ten hours per week
         of his time to our operations   .    We also note your statement, on
page 6, that
            management anticipates devoting no more than (25) twenty five hours
per week to the
         Company   s affairs in total.    Please revise to reconcile your
statements regarding the
         amount of time Mr. Arenal will devote to the company.
Item 1A. Risk Factors, page 5

4.       Please revise to reconcile your disclosure, on page 7, that states
"all of the presently
         outstanding shares of common stock (5,000,000) are...." with
disclosures in your financial
         statements that indicate you have 17,215,000 shares outstanding as of
December 31,
         2022.
Item 2. Financial Information , page 10

5.       We note your disclosure that you anticipate you will obtain loans or
investments from Mr.
         Arenal to meet your operational needs for the next 12 months. Please
reconcile with the
         disclosure on page 3 that such financing will be provided through the
purchase of stock.
         Please also disclose the material terms of any loans to be provided,
if known. Please
         clarify whether you have a written agreement with your president. If
so, please file this as
         an exhibit in accordance with Item 601(b)(10) of Regulation S-K.
Item 4. Security Ownership of Certain Beneficial Owners and Management, page 12

6.       Please update the information in this section as of the most recent
practicable date. Please
         also reconcile inconsistent disclosure regarding ownership. For
instance, footnote two to
         the beneficial ownership table indicates there are 17,215,00 million
shares outstanding as
         of the date of the registration statement, while the disclosure
following the table states
         there are 10 million shares outstanding. Additionally, we note that
the beneficial
         ownership table indicates that Steve Arenal holds 13 million shares
with 100% of the
         common stock outstanding while you indicate different amounts for the
total number of
         common stock outstanding in this section.
 Steven Arenal
Tenaya Group, Inc.
March 28, 2023
Page 3
Item 5. Directors and Executive Officers, page 12

7.    Please provide at least 5 years of experience for Mr. Arenal.
Specifically, please disclose
      each company worked at, the position held, and the month and year his
employment
      started and ended with each entity. Also indicate the principal business
conducted by
      Hutton Private Finance. Additionally, please disclose the specific
experience,
      qualifications, attributes or skills that led to the conclusion that each
named person should
      serve as a director. Please refer to Item 401(e) of Regulation S-K.
8.    Please expand your disclosure to identify all businesses in which your
officers or directors
      are, or may become, officers, directors, controlling shareholders,
partners and/or members
      in 1934 Exchange Act reporting companies. This should include, but not be
limited to,
      any blank check companies with which Mr. Arenal is involved.
Item 7. Certain Relationships and Related Transactions, and Director
Independence, page 14

9.    Please include disclosure required by Item 404(a)(5) of Regulation S-K
including the
      amounts due to related parties, as reflected in the financial statements
and footnote 4 to
      the financial statements.
10.   Please revise to address the conflicts of interest with Steve Arenal   s
involvement with
      Lucent, Inc.
Item 10. Recent Sales of Unregistered Securities, page 16

11.   We note your statement    None in the last 2 years.    Please revise to
provide the
      information required by Item 701 of Regulation S-K for the last three
years or advise us
      why the information is not required.
        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 Jeffrey Lewis at 202-551-6216 or Robert Telewicz at
202-551-3438 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356 with
any other
questions.

                                                             Sincerely,
FirstName LastNameSteven Arenal
                                                             Division of
Corporation Finance
Comapany NameTenaya Group, Inc.
                                                             Office of Real
Estate & Construction
March 28, 2023 Page 3
cc:       Byron Thomas
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

March 28, 2023

Steven Arenal  
President  
Tenaya Group, Inc.  
626 Wilshire Blvd., Suite 410  
Los Angeles, CA 90017

**Re: Tenaya Group, Inc.  
Form 10-12G  
Filed March 1, 2023  
File No. 000-56524**

Dear Steven Arenal:

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 and any amendment you may file in response to these comments, we may have additional comments.

Form 10-12G filed March 1, 2023

# General

1. We note that your registration statement on Form S-1 was declared effective on November 13, 2018. We also note that since effectiveness you have only filed one Form 10-K, for the period ended December 31, 2018 filed on December 23, 2019, and a Form 8-K in 2020 relating to your company. It appears you are delinquent in your reporting obligations under the Exchange Act of 1934. Please revise your disclosure throughout the registration statement to address the risks associated with your failure to file these reports, including updating your risk factor on page 5, and the potential risk that you may not meet your reporting obligations going forward. Specifically address your failure to file the required 1934 Exchange Act reports in the first paragraph in the Business Development section on page 1.

Steven Arenal  
Tenaya Group, Inc.  
March 28, 2023  
Page 2

# Item 1. Description of Business, page 1

2. We note your statement that '[t]he company has been in the developmental stage since inception and has no operations to date.' Please revise this section to address the businesses reflected in the Form S-1 filed 11/1/18, the Form 10-K filed 12/23/19 and the Form 8-K filed 5/8/20. We also note the disclosure in Footnote 1 to the Notes to the Audited Financial Statements that states that 'The Company is a Hollywood based media branding company. The Company plans to produce feature length documentaries, podcasts and documentary style television series for mainstream broadcasters and popular video on-demand platforms.' Please revise as appropriate.

# Form of Acquisition, page 3

3. We note your statement, on page 4, that 'Mr. Arenal will devote (10) ten hours per week of his time to our operations...' We also note your statement, on page 6, that 'management anticipates devoting no more than (25) twenty five hours per week to the Company's affairs in total.' Please revise to reconcile your statements regarding the amount of time Mr. Arenal will devote to the company.

# Item 1A. Risk Factors, page 5

4. Please revise to reconcile your disclosure, on page 7, that states 'all of the presently outstanding shares of common stock (5,000,000) are...' with disclosures in your financial statements that indicate you have 17,215,000 shares outstanding as of December 31, 2022.

# Item 2. Financial Information, page 10

5. We note your disclosure that you anticipate you will obtain loans or investments from Mr. Arenal to meet your operational needs for the next 12 months. Please reconcile with the disclosure on page 3 that such financing will be provided through the purchase of stock. Please also disclose the material terms of any loans to be provided, if known. Please clarify whether you have a written agreement with your president. If so, please file this as an exhibit in accordance with Item 601(b)(10) of Regulation S-K.

# Item 4. Security Ownership of Certain Beneficial Owners and Management, page 12

6. Please update the information in this section as of the most recent practicable date. Please also reconcile inconsistent disclosure regarding ownership. For instance, footnote two to the beneficial ownership table indicates there are 17,215,000 million shares outstanding as of the date of the registration statement, while the disclosure following the table states there are 10 million shares outstanding. Additionally, we note that the beneficial ownership table indicates that Steve Arenal holds 13 million shares with 100% of the common stock outstanding while you indicate different amounts for the total number of common stock outstanding in this section.

Steven Arenal
Tenaya Group, Inc.
March 28, 2023
Page 3

Item 5. Directors and Executive Officers, page 12

7. Please provide at least 5 years of experience for Mr. Arenal. Specifically, please disclose each company worked at, the position held, and the month and year his employment started and ended with each entity. Also indicate the principal business conducted by Hutton Private Finance. Additionally, please disclose the specific experience, qualifications, attributes or skills that led to the conclusion that each named person should serve as a director. Please refer to Item 401(e) of Regulation S-K.

8. Please expand your disclosure to identify all businesses in which your officers or directors are, or may become, officers, directors, controlling shareholders, partners and/or members in 1934 Exchange Act reporting companies. This should include, but not be limited to, any blank check companies with which Mr. Arenal is involved.

Item 7. Certain Relationships and Related Transactions, and Director Independence, page 14

9. Please include disclosure required by Item 404(a)(5) of Regulation S-K including the amounts due to related parties, as reflected in the financial statements and footnote 4 to the financial statements.

10. Please revise to address the conflicts of interest with Steve Arenal's involvement with Lucent, Inc.

Item 10. Recent Sales of Unregistered Securities, page 16

11. We note your statement "None in the last 2 years." Please revise to provide the information required by Item 701 of Regulation S-K for the last three years or advise us why the information is not required.

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 Jeffrey Lewis at 202-551-6216 or Robert Telewicz at 202-551-3438 if you have questions regarding comments on the financial statements and related matters. Please contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Byron Thomas