# EDGAR Filing Document

**Accession Number:** 0001688126
**File Stem:** 0001641172-25-018172
**Filing Date:** 2025-7
**Character Count:** 11619
**Document Hash:** 9340df172b6499cf0b6ca8206f6d2c55
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-018172.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0001641172-25-018172

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250708

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Crypto Co
- **CENTRAL INDEX KEY:** 0001688126
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 464212405
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 23823 MALIBU ROAD
- **STREET 2:** SUITE 50477
- **CITY:** MALIBU
- **STATE:** CA
- **ZIP:** 90265
- **BUSINESS PHONE:** (424) 228-9955

**MAIL ADDRESS:**
- **STREET 1:** 23823 MALIBU ROAD
- **STREET 2:** SUITE 50477
- **CITY:** MALIBU
- **STATE:** CA
- **ZIP:** 90265

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CROE, INC.
- **DATE OF NAME CHANGE:** 20161020

<u>VIA EDGAR</u>

July 8, 2025

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kathleen Collins

---

| | |
|:---|:---|
| **Re:** | **The Crypto Company** |
|  | **Item 4.02 Form 8-K filed June 9, 2025** |
|  | **File No. 000-55726** |

---

Dear Ms. Collins:

We are responding to the comments of the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") contained in its letter dated June 10, 2025 (the "**Comment Letter**") addressed to The Crypto Company (the "**Company**"), relating to the Company's Current Report on Form 8-K filed on June 9, 2025 (the "**8-K**").

In this response letter, we have recited the comments from the Staff in italicized, bold type and have followed the comments with the Company's response.

***1.***  ***Please tell us how you determined the errors that resulted in the restatement of the financial statements included in the December 31, 2023 Form 10-K did not impact other periods, such as the interim periods included in the Forms 10-Q filed during fiscal 2023 and to date in fiscal 2024. Alternatively, revise your Item 4.02 Form 8-K to identify all previously issued financial statements, including interim periods that you have determined should no longer be relied upon.*** 

The Company respectfully advises the Staff that the financial restatements included in the Form 10-K/A for the year ended December 31, 2023, related solely to errors that were identified in connection with the preparation of the fourth quarter and year-end financial statements for fiscal year 2023. These errors would have been identified during the Company's fourth quarter financial closing process and, accordingly, did not affect the financial statements for any of the interim periods during fiscal 2023. As a result, the Company determined that no restatements were required for the previously filed Forms 10-Q for the quarterly periods in 2023.

With respect to fiscal 2024, the Company believes that the disclosures included in Footnote 10 to the financial statements included in its Form 10-K for the year ended December 31, 2024, appropriately describe and quantify all adjustments made to the previously issued interim financial statements for 2024. For the Staff's convenience, we have included the full text of Footnote 10 below.

**NOTE 10 - QUARTERLY RESTATEMENTS FOR 2024**

As a result of the adjustments reflected in the Company's Form 10-K/A filing for December 31, 2023 filed on June 2, 2025 and due to certain year end adjustment for calendar 2024, the Company's previously filed quarterly financial statements have been restated. The restatements adjustment had no impact on 2024 ending quarterly cash balances. The impact on the Company's quarterly balance sheets and income statements for each quarter of 2024 is reflected below:

**BALANCE SHEETS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **March 31,**<br> **2024** | | **March 31,**<br> **2024** | **June 30,**<br> **2024** | | **June 30,**<br> **2024** | **September**<br> **2024** | | **September**<br> **2024** |
|  | **As Filed** |<br>**Adjustments** | **Restated** | **As Filed** |<br>**Adjustments** | **Restated** | **As Filed** |<br>**Adjustments** | **Restated** |
| **ASSETS** |  |  |  |  |  |  |  |  |  |
| Current assets: |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Cash and cash equivalents | $21887 |  | $21887 | $31386 |  | $31386 | $6662 |  | $6662 |
| &nbsp;&nbsp;&nbsp;Prepaid expenses | 21222 |  | 21222 | 12127 |  | 12127 | 3032 |  | 3032 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current assets | 43109 |  | 43109 | 43513 |  | 43513 | 9694 |  | 9694 |
| Goodwill | 740469 | (740469) (a) |  | 740469 | (740469) (a) |  | 746368 | (746368) (a) |  |
| Intangible assets | 520004 | (520004) (a) | - | 509171 | (509171) (a) | - | 509171 | (509171) (a) | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total assets | $1303582 | (1260473) | $43109 | $1293153 | (1249640) | $43513 | $1265233 | (1255539) | $9694 |
| **LIABILITIES AND STOCKHOLDERS' DEFICIT** |  |  |  |  |  |  |  |  |  |
| Current liabilities: |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued expenses | $2953990 |  | $2953990 | $3104926 |  | $3104926 | $3303247 |  | $3303247 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notes, payable, net | 2430530 |  | 2430530 | 2697085 |  | 2697085 | 2608735 |  | 2608735 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Convertible notes | 125000 |  | 125000 | 125000 |  | 125000 | 125000 |  | 125000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total current liabilities | 5509520 |  | 5509520 | 5927011 |  | 5927011 | 6036982 |  | 6036982 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other liabilities |  | 207938 (c) | 207938 |  | 207938 (c) | 207938 |  | 207938 (c) | 207938 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notes payable other | 13156 |  | 13156 | 12979 |  | 12979 | 12802 |  | 12802 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total liabilities | 5522676 | 207938 | 5730614 | 5939990 | 207938 | 6147928 | 6049784 | 207938 | 6257722 |
| Convertible Notes |  |  |  |  |  |  |  |  |  |
| Stockholders' Deficit: |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Common stock | 1071111 |  | 1071111 | 1981881 |  | 1981881 | 2312971 |  | 2312971 |
| &nbsp;&nbsp;&nbsp;Additional paid in capital | 40259135 |  | 40259135 | 40609865 |  | 40609865 | 40642224 | 3032710 (b) | 43674934 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (45549340) | (1468411) (a)(c) | (47017751) | (47238583) | (1457578) (a)(c) | (48696161) | (47739745) | (4496187) (a)(b)(c) | (52235932) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total stockholders' deficit | (4219094) | (1468411) | (5687505) | (4646837) | (1457578) | (6104415) | (4784550) | (1463477) | (6248027) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total liabilities and deficit | $1303582 | $(1260473) | $43109 | $1293153 | $(1249640) | $43513 | $1265234 | $(1255539) | $9694 |

---

**STATEMENTS OF OPERATIONS**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months**<br> **ended**<br> **March 31,**<br> **2024** | | **Three months**<br> **ended**<br> **March 31,**<br> **2024** | **Three months**<br> **ended**<br> **June 30,**<br> **2024** | | **Three months**<br> **ended**<br> **June 30,**<br> **2024** | **Three months**<br> **ended**<br> **September 30,**<br> **2024** | | **Three months**<br> **ended**<br> **September 30,**<br> **2024** |
|  | **As filed** |<br>**Adjustments** | **As restated** | **As filed** |<br>**Adjustments** | **As restated** | **As filed** |<br>**Adjustments** | **As restated** |
| Services | $15806 |  | $15806 | $9841 |  | $9841 | $10299 |  | $10299 |
| Cost of services | 1525 |  | 1525 | 7733 |  | 7733 | 7361 |  | 7361 |
| &nbsp;&nbsp;&nbsp;Gross profit | 14281 |  | 14281 | 2107 |  | 2107 | 2938 |  | 2938 |
| Operating expenses: |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;General and administrative expenses | 442831 |  | 442831 | 243823 |  | 243823 | 309364 |  | 309364 |
| &nbsp;&nbsp;&nbsp;Amortization | 10833 | (10833) (a) |  | 10833 | (10833) (a) |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Stock based compensation | 463198 | - | 463198 | 439487 | - | 439487 | (281088) | 3032710 (b) | 2751622 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total operating expenses | 916862 | (10833) | 906029 | 694143 | (10833) | 683310 | 28276 | 3032710 | 3060986 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loss from operations | (902581) | 10833 | (891748) | (692036) | 10833 | (681203) | (25338) | (3032710) | (3058048) |
| Other income (expense) |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Interest (expense) | (200157) |  | (200157) | (193192) |  | (193192) | (76807) |  | (76807) |
| Loss before provision of income taxes | (1102738) | 10833 | (1091905) | (885228) | 10833 | (874395) | (102145) | (3032710) | (3134855) |
| Provision for income taxes (benefit) | - |  |  | - |  |  | - |  |  |
| Net loss | $(1102738) | 10833 | $(1091905) | $(885228) | 10833 | $(874395) | $(102145) | (3032710) | $(3134855) |
| Net loss per share | $(0.00) |  | $(0.00) | $(0.00) |  | $(0.00) | $(0.00) |  | $(0.00) |
| Weighted average shares basic and dilutes | 902542121 |  | 902542121 | 1981881172 |  | 1981881172 | 2007990481 |  | 2007990481 |

---

Adjustments

(a) To
 reflect the write-off of the goodwill and intangible assets of BTA which was written off pursuant to the Company's June 2,
 2024 10-K/A filing for the year ended December 31, 2023

(b) To
 reflect the value of voting preferred stock of $3,302,710 granted to the Company's CEO

(c) To
 record the reclassification of $207,938 initially recorded as revenue in 2023 that was reclassified to other liabilities due the
 Company's inability to support revenue recognition under the guidelines of ASC 606

Accordingly, the Company will amend its Item 4.02 Form 8-K to identify the fiscal 2024 interim periods that should no longer be relied upon as a result of these adjustments.

***2.***  ***Please amend your Item 4.02 Form 8-K to remove your statement that the information is not deemed filed for purposes of Section 18 of the Exchange Act of 1934, or otherwise subject to the liabilities of that section. We refer you to the Instructions B.2 to the Form 8-K requirements, which limits furnished reports to those provided pursuant to Item 2.02 or 7.01.*** 

We acknowledge the Staff's comment and will amend our Item 4.02 Form 8-K to remove the referenced statement regarding Section 18 of the Exchange Act.

\*\*\*

In connection with the above-referenced filings by the Company, the Company acknowledges that: (1) it is responsible for the adequacy and accuracy of the disclosure in the 8-K; (2) Staff comments or changes to disclosures in response to Staff comments in the 8-K reviewed by the Staff do not foreclose the Commission from taking any action with respect to the 8-K and (3) it may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We believe that we have adequately responded to the Staff's comments. Please direct any questions or comments regarding this letter or the Comment Letter to Alan A. Lanis, Jr., Esq. at Baker Hostetler LLP, at (310) 442-8828. Thank you.

Sincerely,

---

| |
|:---|
| The Crypto Company |
| */s/ Ron Levy* |
| Chief Executive Officer |

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