# EDGAR Filing Document

**Accession Number:** 0001946957
**File Stem:** 0000000000-23-001908
**Filing Date:** 2023-2
**Character Count:** 6462
**Document Hash:** 5663be3ea51289ccbd3983c2b2b8ec4c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001908.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0000000000-23-001908

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230227

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nixplay Inc
- **CENTRAL INDEX KEY:** 0001946957
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 882803019
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 12301 WHITEWATER DR STE 115
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55343-3932
- **BUSINESS PHONE:** 7206713895

**MAIL ADDRESS:**
- **STREET 1:** 12301 WHITEWATER DR STE 115
- **CITY:** MINNETONKA
- **STATE:** MN
- **ZIP:** 55343-3932
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001683168-22-006692

## Text-Extract

```

United States securities and exchange commission logo

                              February 27, 2023

       Mark Palfreeman
       Chief Executive Officer
       Nixplay Inc.
       12301 Whitewater Dr., Suite 115
       Minnetonka, MN 55343-3932

                                                        Re: Nixplay Inc.
                                                            Amendment No. 4 to
Offering Statement on Form 1-A
                                                            Filed on February
10, 2023
                                                            File No. 024-12011

       Dear Mark Palfreeman:

             We have reviewed your amended offering 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 offering 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 offering statement and the
information you
       provide in response to these comments, we may have additional comments.

       Form 1-A filed February 10, 2023

       Dilution, page 16

   1.                                                   As this is a
best-efforts offering with no minimum investment required, please revise the
                                                        dilution information to
include a sensitivity analysis reflecting varying amounts of
                                                        possible sales (e.g.,
25%, 50%, 75%), to supplement the current 100% presentation.
   2.                                                   Please revise to
include the Bonus Shares in your calculation of the dilution of your
                                                        common stock.
       Plan of Distribution and Selling Securityholders, page 18

   3.                                                   Please disclose clearly
that this offering has no minimum condition to closing and
                                                        describe the
implications for investors.
 Mark Palfreeman
Nixplay Inc.
February 27, 2023
Page 2
Compensation of Directors and Executive Officers, page 52

4.    Your disclosure that, for the fiscal year ended December 31, 2022, your
current directors
      as a group received a total of $29,500 in compensation appears to be
inconsistent with the
      tabular disclosure in this section. Please revise or advise.
       Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or
Joshua Shainess,
Legal Branch Chief, at (202) 551-7951 with any other questions.

                                                            Sincerely,
FirstName LastNameMark Palfreeman
                                                            Division of
Corporation Finance
Comapany NameNixplay Inc.
                                                            Office of
Technology
February 27, 2023 Page 2
cc:       Jeanne Campanelli
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

DIVISION OF
CORPORATION FINANCE

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

February 27, 2023

Mark Palfreeman
Chief Executive Officer
Nixplay Inc.
12301 Whitewater Dr., Suite 115
Minnetonka, MN 55343-3932

Re: Nixplay Inc.

Amendment No. 4 to Offering Statement on Form 1-A

Filed on February 10, 2023

File No. 024-12011

Dear Mark Palfreeman:

We have reviewed your amended offering 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 offering 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 offering statement and the information you provide in response to these comments, we may have additional comments.

Form 1-A filed February 10, 2023

Dilution, page 16

1. As this is a best-efforts offering with no minimum investment required, please revise the dilution information to include a sensitivity analysis reflecting varying amounts of possible sales (e.g., 25%, 50%, 75%), to supplement the current 100% presentation.
2. Please revise to include the Bonus Shares in your calculation of the dilution of your common stock.

Plan of Distribution and Selling Securityholders, page 18

3. Please disclose clearly that this offering has no minimum condition to closing and describe the implications for investors.

Mark Palfreeman
Nixplay Inc.
February 27, 2023
Page 2

# Compensation of Directors and Executive Officers, page 52

4. Your disclosure that, for the fiscal year ended December 31, 2022, your current directors as a group received a total of $29,500 in compensation appears to be inconsistent with the tabular disclosure in this section. Please revise or advise.

Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or Joshua Shainess, Legal Branch Chief, at (202) 551-7951 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Jeanne Campanelli