# EDGAR Filing Document

**Accession Number:** 0001575295
**File Stem:** 0000000000-23-001480
**Filing Date:** 2023-2
**Character Count:** 6494
**Document Hash:** 7a13369561f8d30e55ea1b74d9ecb255
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001480.hdr.sgml**: 20230405

**ACCESSION NUMBER**: 0000000000-23-001480

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230213

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Allied Corp.
- **CENTRAL INDEX KEY:** 0001575295
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
- **IRS NUMBER:** 331227173
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0831

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1405 ST. PAUL ST.
- **STREET 2:** SUITE 201
- **CITY:** KELOWNA
- **STATE:** A1
- **ZIP:** V1Y 9N2
- **BUSINESS PHONE:** 877-255-4337

**MAIL ADDRESS:**
- **STREET 1:** 1405 ST. PAUL ST.
- **STREET 2:** SUITE 201
- **CITY:** KELOWNA
- **STATE:** A1
- **ZIP:** V1Y 9N2

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COSMO VENTURES INC
- **DATE OF NAME CHANGE:** 20130425
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001477932-22-009283

## Text-Extract

```

United States securities and exchange commission logo

                            February 13, 2023

       Ryan Maarschalk
       Chief Financial Officer
       Allied Corp.
       1405 St. Paul St., Suite 201
       Kelowna, BC, Canada V1Y 9N2

                                                        Re: Allied Corp.
                                                            Form 10-K for the
Fiscal Year Ended August 31, 2022
                                                            Response Dated
February 8, 2023
                                                            File No. 000-56002

       Dear Ryan Maarschalk:

               We have reviewed your February 8, 2023 response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
       February 3, 2023 letter.

       Form 10-K for the Fiscal Year Ended August 31, 2022

       Item 9A. Controls and Procedures, page 64

   1.                                                   We note your response
to comment one. The disclosure included in your Forms 10-K and
                                                        10-Q does not address
Item 307 of Regulation S-K. Your disclosure addresses the
                                                        requirements in Item
308 of Regulation S-K regarding your internal control over financial
                                                        reporting. In
accordance with Item 307 of Regulation S-K, please disclose the
                                                        conclusions of your
principal executive and principal financial officers, or persons
                                                        performing similar
functions, regarding the effectiveness of your disclosure controls and
                                                        procedures.
Additionally, please be aware that Item 308 of Regulation S-K is only a fiscal
                                                        year requirement (Form
10-K) while Item 307 of Regulation S-K is required for each
                                                        period covered by your
annual and interim period reports (Forms 10-K and 10-Q).
 Ryan Maarschalk
Allied Corp.
February 13, 2023
Page 2

       You may contact Scott Stringer at 202-551-3272 or Adam Phippen at
202-551-3336 if
you have questions.

FirstName LastNameRyan Maarschalk                       Sincerely,
Comapany NameAllied Corp.
                                                        Division of Corporation
Finance
February 13, 2023 Page 2                                Office of Trade &
Services
FirstName LastName

```

### 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 13, 2023

Ryan Maarschalk  
Chief Financial Officer  
Allied Corp.  
1405 St. Paul St., Suite 201  
Kelowna, BC, Canada V1Y 9N2

**Re: Allied Corp.**

**Form 10-K for the Fiscal Year Ended August 31, 2022**

**Response Dated February 8, 2023**

**File No. 000-56002**

Dear Ryan Maarschalk:

We have reviewed your February 8, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our February 3, 2023 letter.

Form 10-K for the Fiscal Year Ended August 31, 2022

Item 9A. Controls and Procedures, page 64

1. We note your response to comment one. The disclosure included in your Forms 10-K and 10-Q does not address Item 307 of Regulation S-K. Your disclosure addresses the requirements in Item 308 of Regulation S-K regarding your internal control over financial reporting. In accordance with Item 307 of Regulation S-K, please disclose the conclusions of your principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of your disclosure controls and procedures. Additionally, please be aware that Item 308 of Regulation S-K is only a fiscal year requirement (Form 10-K) while Item 307 of Regulation S-K is required for each period covered by your annual and interim period reports (Forms 10-K and 10-Q).

Ryan Maarschalk
Allied Corp.
February 13, 2023
Page 2

You may contact Scott Stringer at 202-551-3272 or Adam Phippen at 202-551-3336 if you have questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services