# EDGAR Filing Document

**Accession Number:** 0001552329
**File Stem:** 0001552329-23-000001
**Filing Date:** 2023-3
**Character Count:** 11226
**Document Hash:** ea0ace70420449e1ef86c2f4475230cc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001552329-23-000001.hdr.sgml**: 20230301

**ACCESSION NUMBER**: 0001552329-23-000001

**CONFORMED SUBMISSION TYPE**: X-17A-5

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230301

**DATE AS OF CHANGE**: 20230301

**EFFECTIVENESS DATE**: 20230301

**PERIOD START**: 20220101

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COMMENDA SECURITIES, LLC
- **CENTRAL INDEX KEY:** 0001552329
- **IRS NUMBER:** 900841603
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** X-17A-5
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 008-69111
- **FILM NUMBER:** 23695445

**BUSINESS ADDRESS:**
- **STREET 1:** 24 SHANNON ROAD
- **STREET 2:** SUITE 600 - 231
- **CITY:** ZIONSVILLE
- **STATE:** IN
- **ZIP:** 46077
- **BUSINESS PHONE:** 617-378-8920

**MAIL ADDRESS:**
- **STREET 1:** 1300 EAST 86TH STREET
- **STREET 2:** SUITE 14-337
- **CITY:** INDIANAPOLIS
- **STATE:** IN
- **ZIP:** 46240

### Attached PDF Documents

**Attachment 1:** `commendaaudit22.pdf`

PUBLICLY AVAILABLE

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

OMB APPROVAL

OMB Number: 3235-0123

Expires: Oct. 31, 2023

Estimated average burden

hours per response: 12

ANNUAL REPORTS

FORM X-17A-5

PART III

SEC FILE NUMBER

8-69111

FACING PAGE

Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934

FILING FOR THE PERIOD BEGINNING 01/01/2022 AND ENDING 12/31/2022

MM/DD/YY

MM/DD/YY

A. REGISTRANT IDENTIFICATION

NAME OF FIRM: Commenda Securities LLC

TYPE OF REGISTRANT (check all applicable boxes):

☑ Broker-dealer

☐ Security-based swap dealer

☐ Major security-based swap participant

☐ Check here if respondent is also an OTC derivatives dealer

ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)

24 Shannon RD

| (No. and Street) |  |  |
| --- | --- | --- |
| Zionsville | IN | 46077 |
| (City) | (State) | (Zip Code) |

PERSON TO CONTACT WITH REGARD TO THIS FILING

| Curtis Weeks | 678-679-8642 | cweeks@commendacapital.com |
| --- | --- | --- |
| (Name) | (Area Code-Telephone Number) | (Email Address) |

B. ACCOUNTANT IDENTIFICATION

INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing*

Goldman and Company, CPA's, PC

| (Name - if individual, state last, first, and middle name) |  |  |  |
| --- | --- | --- | --- |
| 3535 Roswell Rd, STE 32 | Marietta | GA | 30062 |
| (Address) | (City) | (State) | (Zip Code) |
| 6/25/2009 |  | 1952 |  |

(Date of Registration with PCAOB)(if applicable)

(PCAOB Registration Number, if applicable)

FOR OFFICIAL USE ONLY

* Claims for exemption from the requirement that the annual reports be covered by the reports of an independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-5(e)(1)(ii), if applicable.

Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

# OATH OR AFFIRMATION

I, Tim Sheehan, swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of Commenda Securities LLC, as of December 31, 2022, is true and correct. I further swear (or affirm) that neither the company nor any partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any account classified solely as that of a customer.

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

![img-1.jpeg](img-1.jpeg)

![img-2.jpeg](img-2.jpeg)

Notary Public

This filing** contains (check all applicable boxes):

(a) Statement of financial condition.
(b) Notes to consolidated statement of financial condition.
(c) Statement of income: (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X).
(d) Statement of cash flows.
(e) Statement of changes in stockholders' or partners' or sole proprietor's equity.
(f) Statement of changes in liabilities subordinated to claims of creditors.
(g) Notes to consolidated financial statements.
(h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable.
(i) Computation of tangible net worth under 17 CFR 240.18a-2.
(j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3.
(k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable.
(1) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3.
(m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3.
(n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable.
(o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-1, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist.
(p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition.
(q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable.
(r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
(s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
(t) Independent public accountant's report based on an examination of the statement of financial condition.
(u) Independent public accountant's report based on an examination of the financial report or financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable.
(v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
(w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
(x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3-1e or 17 CFR 240.17a-12, as applicable.
(y) Report describing any material inadequacies found to exist or found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k).
(z) Other:

**To request confidential treatment of certain portions of this filing, see 317 CFR 240.17a-5(e)(3) or 317 CFR 240.18a-7(d)(2) as applicable.

# REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Member of
Commenda Securities, LLC

# Opinion on the Financial Statement

We have audited the accompanying statement of financial condition of Commenda Securities, LLC as of December 31, 2022, and the related notes (collectively referred to as the financial statement). In our opinion, the statement of financial condition presents fairly, in all material respects, the financial position of Commenda Securities, LLC as of December 31, 2022 in conformity with accounting principles generally accepted in the United States of America.

# Basis for Opinion

This financial statement is the responsibility of Commenda Securities, LLC's management. Our responsibility is to express an opinion on Commenda Securities, LLC's financial statement based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to Commenda Securities, LLC in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statement, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our opinion.

Goldman & Company CPA's PC

We have served as the Company's auditor since 2013.

Goldman & Company, CPA's, P.C.

Marietta, Georgia

February 26, 2023

Goldman
& COMPANY
CPA's

3535 Roswell Road · Suite 32 · Marietta, GA 30062 · 770.499.8558 · Fax 770.425.3683

Exhibit A

# Commenda Securities, LLC
Statement of Financial Condition
December 31, 2022

# ASSETS

| Current assets: |  |
| --- | --- |
| Cash and cash equivalents | $55,385 |
| Accounts receivable | 10,000 |
| Prepaid expenses | 4,527 |
| Notes receivable | 150,388 |
|  | $220,300 |

# LIABILITIES AND MEMBER'S EQUITY

| Current liabilities: |  |
| --- | --- |
| Accounts payable | $4,969 |
| Commissions payable | 127,791 |
| Due to related company | 165 |
| Total current liabilities | 132,925 |

| Member's equity: |  |
| --- | --- |
| Member capital | 69,881 |
| Retained earnings | 17,494 |
| Total member's equity | 87,375 |
|  | $220,300 |

The accompanying notes are an integral part of these financial statements.

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

## FORM X-17A-5

### ANNUAL AUDITED REPORT

### Filer Information

**Filer CIK:** 0001552329

**Filer CCC:** XXXXXXXX

**Is this a LIVE or TEST filing?:** LIVE

**Would you like a Return Copy?:** No

### Submission Information

**Report Period Begin Date:** 01-01-2022

**Report Period End Date:** 12-31-2022

**Type of Registrant:** Broker-dealer

**Any material weaknesses identified?:** No

### Registrant Identification

**Name of Broker-Dealer:** COMMENDA SECURITIES, LLC

**Business Address:** 24 SHANNON ROAD, SUITE 600 - 231, ZIONSVILLE, IN, 46077

**Contact Person:** CURTIS WEEKS

**Contact Phone:** 678-679-8642

### Independent Public Accountant Identification

**Accountant Name:** GOLDMAN AND COMPANY, CPA'S, PC

**Accountant Address:** 3535 ROSWELL RD, STE 32, MARIETTA, GA, 30062

**Accountant Type:** Certified Public Accountant

### OATH OR AFFIRMATION

I, **TIM SHEEHAN**, swear (or affirm) that, to the best of my knowledge and belief, the accompanying financial statements and supporting schedules pertaining to the firm of **COMMENDA SECURITIES, LLC**, as of **12-31-2022**, are true and correct.

**Signature:** TIM SHEEHAN

**Title:** PRESIDENT

**Notarized:** Yes