# EDGAR Filing Document

**Accession Number:** 0000900475
**File Stem:** 0000000000-23-000103
**Filing Date:** 2023-1
**Character Count:** 6642
**Document Hash:** 87a64165112d65caf594e2ca21be3fd1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000103.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0000000000-23-000103

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SmartCard Marketing Systems Inc
- **CENTRAL INDEX KEY:** 0000900475
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045]
- **IRS NUMBER:** 330558415
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 20C TROLLEY SQUARE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19806
- **BUSINESS PHONE:** 844-843-7296

**MAIL ADDRESS:**
- **STREET 1:** 20C TROLLEY SQUARE
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19806

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EMARKETPLACE INC
- **DATE OF NAME CHANGE:** 19991013

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMPUTER MARKETPLACE INC
- **DATE OF NAME CHANGE:** 19930413

## Text-Extract

```

United States securities and exchange commission logo

                           January 4, 2023

       Massimo Barone
       Chief Executive Officer
       SmartCard Marketing Systems Inc.
       20C Trolley Square
       Wilmington, DE 19806

                                                        Re: SmartCard Marketing
Systems Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed December 27,
2022
                                                            File No. 333-268839

       Dear Massimo Barone:

              We have reviewed your amended registration statement 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 letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies 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 this comment, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1 filed December 27,
2022

       Interim Unaudited Condensed Consolidated Financial Statements, page F-12

   1.                                                   We note that you have
added disclosure to each page of your interim unaudited financial
                                                        statement that these
are management numbers only and no review of these have been done
                                                        by the independent
auditor. Interim financial statements may be unaudited, however,
                                                        before filing, interim
financial statements must be reviewed by your independent public
                                                        accountant using
applicable professional standards and procedures for conducting such
                                                        reviews. Please arrange
to have your independent public accountant review your interim
                                                        financial statements.
Refer to Rule 8.03 of Regulation S-X.
 Massimo Barone
FirstName
SmartCard LastNameMassimo    Barone
           Marketing Systems Inc.
Comapany
January    NameSmartCard Marketing Systems Inc.
        4, 2023
January
Page 2 4, 2023 Page 2
FirstName LastName
       You may contact Patrick Kuhn at 202-551-3308 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071
with any other
questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
cc:      Evan Costaldo, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

January 4, 2023

Massimo Barone  
Chief Executive Officer  
SmartCard Marketing Systems Inc.  
20C Trolley Square  
Wilmington, DE 19806

# **Re: SmartCard Marketing Systems Inc.  
Amendment No. 1 to Registration Statement on Form S-1  
Filed December 27, 2022  
File No. 333-268839**

Dear Massimo Barone:

We have reviewed your amended registration statement 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 letter by amending your registration statement and providing the requested information. If you do not believe our comment applies 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 this comment, we may have additional comments.

Amendment No. 1 to Registration Statement on Form S-1 filed December 27, 2022

Interim Unaudited Condensed Consolidated Financial Statements, page F-12

1. We note that you have added disclosure to each page of your interim unaudited financial statement that these are management numbers only and no review of these have been done by the independent auditor. Interim financial statements may be unaudited, however, before filing, interim financial statements must be reviewed by your independent public accountant using applicable professional standards and procedures for conducting such reviews. Please arrange to have your independent public accountant review your interim financial statements. Refer to Rule 8.03 of Regulation S-X.

Massimo Barone
SmartCard Marketing Systems Inc.
January 4, 2023
Page 2

You may contact Patrick Kuhn at 202-551-3308 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Evan Costaldo, Esq.