# EDGAR Filing Document

**Accession Number:** 0001815632
**File Stem:** 0000000000-23-002858
**Filing Date:** 2023-3
**Character Count:** 6068
**Document Hash:** 6b0776a73e894dae8d281a0263910bec
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002858.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0000000000-23-002858

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230322

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tego Cyber, Inc.
- **CENTRAL INDEX KEY:** 0001815632
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **IRS NUMBER:** 842678167
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** 8565 S. EASTERN AVENUE SUITE 150
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89123
- **BUSINESS PHONE:** 855-939-0100

**MAIL ADDRESS:**
- **STREET 1:** 8565 S. EASTERN AVENUE SUITE 150
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89123
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001654954-23-003134

## Text-Extract

```

United States securities and exchange commission logo

                             March 22, 2023

       Shannon Wilkinson
       Chief Executive Officer
       Tego Cyber, Inc.
       8565 South Eastern Avenue, Suite 150
       Las Vegas, Nevada 89123

                                                        Re: Tego Cyber, Inc.
                                                            Form 8-K filed
March 17, 2023
                                                            File No. 000-56370

       Dear Shannon Wilkinson :

              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 8-K filed March 17, 2023

       Item 4.02. Non-Reliance on Previously Issued Financial Statements or a
Related Audit Report or
       Completed Interim Review.
       Amended and Restated Form 10-Q/A (Amendment No. 1) for the Three Months
Ended
       September 30, 2022 , page 2

   1.                                                   Please amend your
filing to disclose the date you concluded that your financial statements
                                                        should no longer be
relied on pursuant to Item 4.02(a)(1) of Form 8-K.
   2.                                                   Additionally, amend to
state whether the audit committee, or the board of directors in the
                                                        absence of an audit
committee, or authorized officer or officers, discussed with the
                                                        independent accountant
the matters disclosed in the filing pursuant to Item 4.02(a)(3) of
                                                        Form 8-K.
               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.
 Shannon Wilkinson
Tego Cyber, Inc.
March 22, 2023
Page 2

        You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376,
or Robert S.
Littlepage, Accountant Branch Chief, at (202) 551-3361, if you have any
questions..

FirstName LastNameShannon Wilkinson                       Sincerely,
Comapany NameTego Cyber, Inc.
                                                          Division of
Corporation Finance
March 22, 2023 Page 2                                     Office of Technology
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

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

March 22, 2023

Shannon Wilkinson
Chief Executive Officer
Tego Cyber, Inc.
8565 South Eastern Avenue, Suite 150
Las Vegas, Nevada 89123

**Re: Tego Cyber, Inc.**
**Form 8-K filed March 17, 2023**
**File No. 000-56370**

Dear Shannon Wilkinson :

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 8-K filed March 17, 2023

Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

Amended and Restated Form 10-Q/A (Amendment No. 1) for the Three Months Ended September 30, 2022, page 2

1. Please amend your filing to disclose the date you concluded that your financial statements should no longer be relied on pursuant to Item 4.02(a)(1) of Form 8-K.
2. Additionally, amend to state whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3) of Form 8-K.

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.

Shannon Wilkinson
Tego Cyber, Inc.
March 22, 2023
Page 2

You may contact Joseph Cascarano, Staff Accountant, at (202) 551-3376, or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361, if you have any questions..

Sincerely,

Division of Corporation Finance
Office of Technology