# EDGAR Filing Document

**Accession Number:** 0001880431
**File Stem:** 0000000000-23-001504
**Filing Date:** 2023-2
**Character Count:** 17432
**Document Hash:** 91028d4bdaa3eafb7846d851589d18e0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001504.hdr.sgml**: 20240314

**ACCESSION NUMBER**: 0000000000-23-001504

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vocodia Holdings Corp
- **CENTRAL INDEX KEY:** 0001880431
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 863519415
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06421

**BUSINESS ADDRESS:**
- **STREET 1:** 6401 CONGRESS AVENUE, SUITE 160
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33487
- **BUSINESS PHONE:** (561) 484-5234

**MAIL ADDRESS:**
- **STREET 1:** 6401 CONGRESS AVENUE, SUITE 160
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33487
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001575872-22-001008

## Text-Extract

```

United States securities and exchange commission logo

                           February 14, 2023

       Brian Podolak
       Chief Executive Officer
       Vocodia Holdings Corp
       6401 Congress Ave
       Boca Raton, FL 33487

                                                        Re: Vocodia Holdings
Corp
                                                            Registration
Statement on Form S-1
                                                            Filed January 31,
2023
                                                            File No. 333-269489

       Dear Brian Podolak:

              We have reviewed your registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

               After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
References to our
       prior comments refer to our letter dated January 3, 2023.

       Form S-1 filed January 31, 2023

       Capitalization, page 44

   1.                                                   Your disclosure on page
F-14 states that your Notes include a conversion feature,
                                                        whereupon a Liquidity
Event (as defined in the Agreements), the Notes may be payable to
                                                        the holders by the
Company delivering to the holders shares of common stock. Clarify if
                                                        your initial public
offering is considered a Liquidity Event and if these notes will
                                                        automatically convert
to shares of common stock upon effectiveness of your offering. If
                                                        so, tell us how you
considered reflecting this in your Capitalization and Dilution
                                                        disclosures.
 Brian Podolak
FirstName LastNameBrian
Vocodia Holdings Corp Podolak
Comapany14,
February  NameVocodia
            2023       Holdings Corp
February
Page 2 14, 2023 Page 2
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
47

2.       Please refer to prior comment 2 and disclose the total number of
paying customers and the
         number of DISAs sold for all periods presented.
Security Ownership of Certain Beneficial Owners and Management, page 85

3.       Please disclose separately the beneficial ownership of the common
stock and the preferred
         stock and the total voting power of the holders. See Item 403 of
Regulation S-K.
Financial Statements, page F-1

4.       Your disclosure on page 13 states that a 1-for-20 reverse stock split
was effected on
         January 27, 2023. Please revise your financial statements for the
years ended December
         31, 2021 and 2020 and for the nine months ended September 30, 2022 and
2021 to give
         retroactive effect to the stock split. Refer to SEC Staff Accounting
Bulletin Topic 4.C.
Financial Statements for the Nine Months Ended September 30, 2022 and 2021
Combined Statement of Cash Flows, page F-5

5.       Revise to include statements of cash flows for the interim period from
the latest fiscal year
         end to the latest interim balance sheet date, and for the
corresponding period in the prior
         fiscal year. That is, provide a statement of cash flows for the nine
months ended
         September 30, 2022 and for the nine months ended September 30, 2021.
Further, ensure
         the headings included in your statement of cash flows and statement of
operations are
         consistent and clearly describe the periods included. That is,    For
the Nine Months Ended
         September 30, 2022    and    For the Nine months Ended September 30,
2021.    Refer to
         Article 8-03 of Regulation S-X.
6.       Revise your disclosures to describe your stock based compensation
arrangements resulting
         in the $1,826,500 non-employee stock based compensation recognized for
the nine
         months ended September 30, 2022. Include all the disclosures required
by ASC 718.
Note 8 - Issuance of Convertible Notes Payable, page F-14

7.       Clarify your disclosure to describe your accounting for the value of
the warrant allocated
         to Additional Paid in Capital. That is, clarify if this discount is
amortized as interest
         expense over the term of the note. Otherwise, please clarify your
accounting for this
         discount and the authoritative accounting literature upon which you
are relying.
 Brian Podolak
FirstName LastNameBrian
Vocodia Holdings Corp Podolak
Comapany14,
February  NameVocodia
            2023       Holdings Corp
February
Page 3 14, 2023 Page 3
FirstName LastName
Financial Statements for the Years Ended December 31, 2021 and 2020
Notes to Financial Statements
Note 2-Summary of Significant Accounting Policies
Principles of Combination, page F-23

8.       In your response to prior comment 5 you state that together Messrs.
Sposato and Podolak
         both own the same number of shares of the Company   s stock and the
same percentage of
         total voting interests at the effective date of the Contribution
Agreement. As such, clarify
         how Mr. Sposato has a controlling financial interest in Vocodia
Holdings Corp. at the
         effective date of the Contribution Agreement and why it is appropriate
to account for this
         transaction as a transaction between entities under common control.
That is, clarify how
         Mr. Sposato owned, directly or indirectly, more than 50% of the
outstanding voting shares
         of the company at the effective date of the Contribution Agreement.
Refer to ASC 805-
         50-20 and ASC 810- 10-15-8. In your response, include the specific
number of voting
         shares held by Mr. Sposato and the specific number of voting shares
held by each of the
         other shareholders of the Company at the effective date of the
Contribution Agreement
         (August 1, 2022). If you include the 2 million preferred shares held
by Mr. Sposato as
         voting shares, please clarify how the preferred shares had voting
rights at the effective
         date of the Contribution Agreement. In this regard, we note your
disclosure on page 88
         that the Articles of Amendment providing that each share of preferred
stock is entitled to
         1,000 votes per share was dated October 21, 2022. That is, it appears
that these voting
         rights were provided subsequent to the date of the Contribution
Agreement.
9.       We note your response to prior comment 7 and your revised disclosures
in the registration
         statement. Please also revise the disclosures in your financial
statements to describe the
         date and the terms of the Contribution Agreement pursuant to which
Click Fish Media,
         Inc. became a wholly owned subsidiary of Vocodia Holdings Corp. Also
disclose how
         you are accounting for this transaction and the basis for this
determination taking into
         consideration the factors noted in the comment above.
Signatures, page II-6

10.      Please revise the signature page to identify who is signing as the
controller or the principal
         accounting officer of the company.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

         You may contact Laura Veator, Senior Staff Accountant at 202-551-3716,
or Stephen
 Brian Podolak
Vocodia Holdings Corp
February 14, 2023
Page 4

Krikorian, Accounting Branch Chief, at 202-551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Aliya
Ishmukhamedova, Staff Attorney, at 202-551-7519, or Jan Woo, Legal Branch
Chief, at202-
551-3453 with any other questions.

                                                        Sincerely,
FirstName LastNameBrian Podolak
                                                        Division of Corporation
Finance
Comapany NameVocodia Holdings Corp
                                                        Office of Technology
February 14, 2023 Page 4
cc:       Ross Carmel
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 14, 2023

Brian Podolak  
Chief Executive Officer  
Vocodia Holdings Corp  
6401 Congress Ave  
Boca Raton, FL 33487

# **Re: Vocodia Holdings Corp  
Registration Statement on Form S-1  
Filed January 31, 2023  
File No. 333-269489**

Dear Brian Podolak:

We have reviewed your registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. References to our prior comments refer to our letter dated January 3, 2023.

Form S-1 filed January 31, 2023

Capitalization, page 44

1. Your disclosure on page F-14 states that your Notes include a conversion feature, whereupon a Liquidity Event (as defined in the Agreements), the Notes may be payable to the holders by the Company delivering to the holders shares of common stock. Clarify if your initial public offering is considered a Liquidity Event and if these notes will automatically convert to shares of common stock upon effectiveness of your offering. If so, tell us how you considered reflecting this in your Capitalization and Dilution disclosures.

Brian Podolak
Vocodia Holdings Corp
February 14, 2023
Page 2

# Management's Discussion and Analysis of Financial Condition and Results of Operations, page 47

2. Please refer to prior comment 2 and disclose the total number of paying customers and the number of DISAs sold for all periods presented.

# Security Ownership of Certain Beneficial Owners and Management, page 85

3. Please disclose separately the beneficial ownership of the common stock and the preferred stock and the total voting power of the holders. See Item 403 of Regulation S-K.

# Financial Statements, page F-1

4. Your disclosure on page 13 states that a 1-for-20 reverse stock split was effected on January 27, 2023. Please revise your financial statements for the years ended December 31, 2021 and 2020 and for the nine months ended September 30, 2022 and 2021 to give retroactive effect to the stock split. Refer to SEC Staff Accounting Bulletin Topic 4.C.

# Financial Statements for the Nine Months Ended September 30, 2022 and 2021
Combined Statement of Cash Flows, page F-5

5. Revise to include statements of cash flows for the interim period from the latest fiscal year end to the latest interim balance sheet date, and for the corresponding period in the prior fiscal year. That is, provide a statement of cash flows for the nine months ended September 30, 2022 and for the nine months ended September 30, 2021. Further, ensure the headings included in your statement of cash flows and statement of operations are consistent and clearly describe the periods included. That is, "For the Nine Months Ended September 30, 2022" and "For the Nine months Ended September 30, 2021." Refer to Article 8-03 of Regulation S-X.
6. Revise your disclosures to describe your stock based compensation arrangements resulting in the $1,826,500 non-employee stock based compensation recognized for the nine months ended September 30, 2022. Include all the disclosures required by ASC 718.

# Note 8 - Issuance of Convertible Notes Payable, page F-14

7. Clarify your disclosure to describe your accounting for the value of the warrant allocated to Additional Paid in Capital. That is, clarify if this discount is amortized as interest expense over the term of the note. Otherwise, please clarify your accounting for this discount and the authoritative accounting literature upon which you are relying.

Brian Podolak
Vocodia Holdings Corp
February 14, 2023
Page 3

# Financial Statements for the Years Ended December 31, 2021 and 2020

# Notes to Financial Statements

# Note 2-Summary of Significant Accounting Policies

# Principles of Combination, page F-23

8. In your response to prior comment 5 you state that together Messrs. Sposato and Podolak both own the same number of shares of the Company's stock and the same percentage of total voting interests at the effective date of the Contribution Agreement. As such, clarify how Mr. Sposato has a controlling financial interest in Vocodia Holdings Corp. at the effective date of the Contribution Agreement and why it is appropriate to account for this transaction as a transaction between entities under common control. That is, clarify how Mr. Sposato owned, directly or indirectly, more than 50% of the outstanding voting shares of the company at the effective date of the Contribution Agreement. Refer to ASC 805-50-20 and ASC 810- 10-15-8. In your response, include the specific number of voting shares held by Mr. Sposato and the specific number of voting shares held by each of the other shareholders of the Company at the effective date of the Contribution Agreement (August 1, 2022). If you include the 2 million preferred shares held by Mr. Sposato as voting shares, please clarify how the preferred shares had voting rights at the effective date of the Contribution Agreement. In this regard, we note your disclosure on page 88 that the Articles of Amendment providing that each share of preferred stock is entitled to 1,000 votes per share was dated October 21, 2022. That is, it appears that these voting rights were provided subsequent to the date of the Contribution Agreement.

9. We note your response to prior comment 7 and your revised disclosures in the registration statement. Please also revise the disclosures in your financial statements to describe the date and the terms of the Contribution Agreement pursuant to which Click Fish Media, Inc. became a wholly owned subsidiary of Vocodia Holdings Corp. Also disclose how you are accounting for this transaction and the basis for this determination taking into consideration the factors noted in the comment above.

# Signatures, page II-6

10. Please revise the signature page to identify who is signing as the controller or the principal accounting officer of the company.

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.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

You may contact Laura Veator, Senior Staff Accountant at 202-551-3716, or Stephen

Brian Podolak
Vocodia Holdings Corp
February 14, 2023
Page 4

Krikorian, Accounting Branch Chief, at 202-551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Aliya Ishmukhamedova, Staff Attorney, at 202-551-7519, or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Ross Carmel