# EDGAR Filing Document

**Accession Number:** 0001374881
**File Stem:** 0000000000-23-001521
**Filing Date:** 2023-2
**Character Count:** 5639
**Document Hash:** 00ce4994bae97b3013ad7f6a2c5865b7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001521.hdr.sgml**: 20230323

**ACCESSION NUMBER**: 0000000000-23-001521

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kingfish Holding Corp
- **CENTRAL INDEX KEY:** 0001374881
- **STANDARD INDUSTRIAL CLASSIFICATION:** GENERAL BUILDING CONTRACTORS - NONRESIDENTIAL BUILDINGS [1540]
- **IRS NUMBER:** 204838580
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2641 49TH STREET
- **CITY:** SARASOTA
- **STATE:** FL
- **ZIP:** 34234
- **BUSINESS PHONE:** 941-870-2986

**MAIL ADDRESS:**
- **STREET 1:** 2641 49TH STREET
- **CITY:** SARASOTA
- **STATE:** FL
- **ZIP:** 34234

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Kesselring Holding Corporation.
- **DATE OF NAME CHANGE:** 20070608

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OFFLINE CONSULTING INC
- **DATE OF NAME CHANGE:** 20060907
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001477932-22-009583

## Text-Extract

```

United States securities and exchange commission logo

                         February 14, 2023

       James La Manna
       Chief Financial Officer
       Kingfish Holding Corp
       822 62nd Street Circle East
       Unit 105
       Bradenton, FL 34208

                                                        Re: Kingfish Holding
Corp
                                                            Form 10-K for the
Year Ended September 30, 2022
                                                            Filed December 30,
2022
                                                            File No. 000-52375

       Dear James La Manna:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.
 James La Manna
FirstName LastNameJames La Manna
Kingfish Holding Corp
Comapany14,
February  NameKingfish
            2023       Holding Corp
February
Page 2 14, 2023 Page 2
FirstName LastName
Form 10-K for the Year Ended September 30, 2022

Item 8. Financial Statements and Supplementary Data
Notes to Financial Statements
11. Subsequent Events, page 25

1.       We note that on October 28, 2022, you entered into an Agreement and
Plan of Merger
         with Renovo Resource Solutions, Inc. ("Renovo"). Please tell us
whether you have
         consummated the transaction, and if so, how the requirement to provide
financial
         information for Renovo pursuant to Items 2.01(f) and 9.01 of Form 8-K
was met.
        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 William Demarest at 202-551-3432 or Mark Rakip at
202-551-3573 if
you have any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction

```

### 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

James La Manna  
Chief Financial Officer  
Kingfish Holding Corp  
822 62nd Street Circle East  
Unit 105  
Bradenton, FL 34208

**Re: Kingfish Holding Corp  
Form 10-K for the Year Ended September 30, 2022  
Filed December 30, 2022  
File No. 000-52375**

Dear James La Manna:

We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response.

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

James La Manna
Kingfish Holding Corp
February 14, 2023
Page 2

Form 10-K for the Year Ended September 30, 2022

Item 8. Financial Statements and Supplementary Data

Notes to Financial Statements

11. Subsequent Events, page 25

1. We note that on October 28, 2022, you entered into an Agreement and Plan of Merger with Renovo Resource Solutions, Inc. ("Renovo"). Please tell us whether you have consummated the transaction, and if so, how the requirement to provide financial information for Renovo pursuant to Items 2.01(f) and 9.01 of Form 8-K was met.

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 William Demarest at 202-551-3432 or Mark Rakip at 202-551-3573 if you have any questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction