# EDGAR Filing Document

**Accession Number:** 0001802838
**File Stem:** 0001725547-23-000081
**Filing Date:** 2023-2
**Character Count:** 24730
**Document Hash:** d8e74174aa13fc62b9c78c1f6b6be6b5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001725547-23-000081.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0001725547-23-000081

**CONFORMED SUBMISSION TYPE**: SC 13G/A

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230214

**DATE AS OF CHANGE**: 20230214

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Polished.com Inc.
- **CENTRAL INDEX KEY:** 0001810140
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
- **IRS NUMBER:** 833713938
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SC 13G/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 005-91778
- **FILM NUMBER:** 23628019

**BUSINESS ADDRESS:**
- **STREET 1:** 3817 MILLSTONE PARKWAY
- **CITY:** ST. CHARLES
- **STATE:** MO
- **ZIP:** 63301
- **BUSINESS PHONE:** 8887681710

**MAIL ADDRESS:**
- **STREET 1:** 3817 MILLSTONE PARKWAY
- **CITY:** ST. CHARLES
- **STATE:** MO
- **ZIP:** 63301

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 1847 Goedeker Inc.
- **DATE OF NAME CHANGE:** 20200422

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 1847 Goedecker Inc.
- **DATE OF NAME CHANGE:** 20200420
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BRIGHTLIGHT CAPITAL MANAGEMENT LP
- **CENTRAL INDEX KEY:** 0001802838
- **IRS NUMBER:** 451338441
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SC 13G/A

**BUSINESS ADDRESS:**
- **STREET 1:** 15 MYRTLE AVE
- **STREET 2:** SUITE 1A
- **CITY:** WESTPORT
- **STATE:** CT
- **ZIP:** 06880
- **BUSINESS PHONE:** 203-635-6034

**MAIL ADDRESS:**
- **STREET 1:** 15 MYRTLE AVE
- **STREET 2:** SUITE 1A
- **CITY:** WESTPORT
- **STATE:** CT
- **ZIP:** 06880

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| | |
|:---|:---|
| &nbsp;&nbsp;**SECURITIES AND EXCHANGE COMMISSION** | &nbsp;&nbsp;**SECURITIES AND EXCHANGE COMMISSION** |
| &nbsp;&nbsp;**Washington, D.C. 20549** | &nbsp;&nbsp;**Washington, D.C. 20549** |
| &nbsp;&nbsp;**SCHEDULE 13G** | &nbsp;&nbsp;**SCHEDULE 13G** |
| &nbsp;&nbsp;Under the Securities Exchange Act of 1934 | &nbsp;&nbsp;Under the Securities Exchange Act of 1934 |
| &nbsp;&nbsp;(Amendment No. 1)\* | &nbsp;&nbsp;(Amendment No. 1)\* |
| &nbsp;&nbsp; POLISHED COM INC | &nbsp;&nbsp; POLISHED COM INC |
| &nbsp;&nbsp;(Name of Issuer) | &nbsp;&nbsp;(Name of Issuer) |
| &nbsp;&nbsp; Common Stock, par value $0.0001 | &nbsp;&nbsp; Common Stock, par value $0.0001 |
| &nbsp;&nbsp;(Title of Class of Securities) | &nbsp;&nbsp;(Title of Class of Securities) |
| &nbsp;&nbsp; 28252C109 | &nbsp;&nbsp; 28252C109 |
| &nbsp;&nbsp;(CUSIP Number) | &nbsp;&nbsp;(CUSIP Number) |
| &nbsp;&nbsp; December 31, 2022 | &nbsp;&nbsp; December 31, 2022 |
| &nbsp;&nbsp;(Date of event which requires filing of this statement) | &nbsp;&nbsp;(Date of event which requires filing of this statement) |
| &nbsp;&nbsp;Check the appropriate box to designate the rule pursuant to which this Schedule 13G is filed: | &nbsp;&nbsp;Check the appropriate box to designate the rule pursuant to which this Schedule 13G is filed: |
| &nbsp;&nbsp;⌧ | &nbsp;&nbsp;Rule 13d-1(b) |
| &nbsp;&nbsp;◻ | &nbsp;&nbsp;Rule 13d-1(c) |
| &nbsp;&nbsp;◻ | &nbsp;&nbsp;Rule 13d-1(d) |
| &nbsp;&nbsp;(Page 1 of 9 Pages) | &nbsp;&nbsp;(Page 1 of 9 Pages) |

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______________________________

\*The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 ("<u>Act</u>") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

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| | | |
|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **2 of 9 Pages** |

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| | | | | |
|:---|:---|:---|:---|:---|
| **1** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management LP | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management LP | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management LP | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management LP |
| **2** | &nbsp;&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP | &nbsp;&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP | &nbsp;&nbsp; (a) ◻<br> (b) ⌧ | &nbsp;&nbsp; (a) ◻<br> (b) ⌧ |
| **3** | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY |
| **4** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **5** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **6** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **7** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **8** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 |
| **9** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 |
| **10** | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;◻ |
| **11** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% |
| **12** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> IA | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> IA | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> IA | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> IA |

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| | | |
|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **3 of 9 Pages** |

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| | | | | |
|:---|:---|:---|:---|:---|
| **1** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management (GP) LLC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management (GP) LLC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management (GP) LLC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Brightlight Capital Management (GP) LLC |
| **2** | &nbsp;&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP | &nbsp;&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP | &nbsp;&nbsp; (a) ◻<br> (b) ⌧ | &nbsp;&nbsp; (a) ◻<br> (b) ⌧ |
| **3** | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY |
| **4** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> Delaware |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **5** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **6** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **7** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **8** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 |
| **9** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 |
| **10** | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;◻ |
| **11** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% |
| **12** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC |

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|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **4 of 9 Pages** |

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|:---|:---|:---|:---|:---|
| **1** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Vadim Rubinchik | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Vadim Rubinchik | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Vadim Rubinchik | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NAMES OF REPORTING PERSONS<br> Vadim Rubinchik |
| **2** | &nbsp;&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP | &nbsp;&nbsp;CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP | &nbsp;&nbsp; (a) ◻<br> (b) ⌧ | &nbsp;&nbsp; (a) ◻<br> (b) ⌧ |
| **3** | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY | &nbsp;&nbsp;SEC USE ONLY |
| **4** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> United States | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> United States | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> United States | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CITIZENSHIP OR PLACE OF ORGANIZATION<br> United States |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **5** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE VOTING POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **6** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED VOTING POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **7** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SOLE DISPOSITIVE POWER<br> 0 |
| &nbsp;&nbsp;NUMBER OF<br> SHARES<br> BENEFICIALLY<br> OWNED BY<br> EACH<br> REPORTING<br> PERSON WITH | **8** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SHARED DISPOSITIVE POWER<br> 0 |
| **9** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<br> 0 |
| **10** | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES | &nbsp;&nbsp;◻ |
| **11** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)<br> 0% |
| **12** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; TYPE OF REPORTING PERSON<br> HC |

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|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **5 of 9 Pages** |

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|:---|:---|
| &nbsp;&nbsp;**Item 1(a).** | &nbsp;&nbsp;**NAME OF ISSUER:** |
|  | &nbsp;&nbsp;The name of the issuer is POLISHED COM INC (the "<u>Company</u>"). |
| &nbsp;&nbsp;**Item 1(b).** | &nbsp;&nbsp;**ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:** |
|  | &nbsp;&nbsp;The Company's principal executive offices are located at 1870 Bath Avenue, Brooklyn, NY 11214. |
| &nbsp;&nbsp;**Item 2(a).** | &nbsp;&nbsp;**NAME OF PERSON FILING:** |

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|:---|:---|
|  | &nbsp;&nbsp; This statement is filed by the entities and persons listed below, who are collectively referred to herein as "<u>Reporting Persons</u>," with respect to the Common Stock (as defined in Item 2(d) below) of the Company:<br><u>Investment Manager</u><br>(i) Brightlight Capital Management LP (the "<u>Brightlight Capital</u>"), with respect to the shares of Common Stock held by funds to which Brightlight Capital serves as investment manager (the "<u>Brightlight Funds</u>").<br><u>Parent Holding Company/Control Person</u><br>(ii) Brightlight Capital Management (GP) LLC (the "<u>BCM GP</u>"), with respect to the shares of Common Stock held by the Brightlight Funds.<br>(iii) Mr. Vadim Rubinchik ("<u>Mr. Rubinchik</u>"), with respect to the shares of Common Stock held by the Brightlight Funds.<br>Brightlight Capital serves as the investment manager to the Brightlight Funds. Mr. Rubinchik is the Managing Member of BCM GP, the general partner of Brightlight Capital.<br>Brightlight Capital, BCM GP and Vadim Rubinchik have entered into a Joint Filing Agreement, a copy of which is filed with this Schedule 13G as Exhibit 1.1, pursuant to which they have agreed to file this Schedule 13G jointly in accordance with the provisions of Rule 13d-1(k) of the Act.<br>|
| &nbsp;&nbsp;**Item 2(b).** | &nbsp;&nbsp;**ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE, RESIDENCE:** |
|  | &nbsp;&nbsp;The address of the business office of each of the Reporting Persons is: 15 Myrtle Ave, #1A Westport, CT 06880 |
| &nbsp;&nbsp;**Item 2(c).** | &nbsp;&nbsp;**CITIZENSHIP:** |
|  | &nbsp;&nbsp;Citizenship is set forth in Row 4 of the cover page for each Reporting Person hereto and is incorporated herein by reference for each such Reporting Person. |

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|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **6 of 9 Pages** |

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|:---|:---|
| &nbsp;&nbsp;**Item 2(d).** | &nbsp;&nbsp;**TITLE OF CLASS OF SECURITIES:** |
|  | &nbsp;&nbsp;Common Stock, par value $0.0001 (the "<u>Common Stock</u>") |
| &nbsp;&nbsp;**Item 2(e).** | &nbsp;&nbsp;**CUSIP NUMBER:** |
|  | &nbsp;&nbsp;28252C109 |

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|:---|:---|
| &nbsp;&nbsp;**Item 3.** | &nbsp;&nbsp;**IF THIS STATEMENT IS FILED PURSUANT TO RULES 13d-1(b) OR 13d-2(b) OR (c), CHECK WHETHER THE PERSON FILING IS A:** |

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(a) ◻ Broker or dealer registered under Section 15 of the Act,

(b) ◻ Bank as defined in Section 3(a)(6) of the Act,

(c) ◻ Insurance Company as defined in Section 3(a)(19) of the Act,

(d) ◻ Investment Company registered under Section 8 of the Investment Company Act of 1940,

(e) ⌧ Investment Adviser registered under Section 203 of the Investment Advisers Act of 1940,

(f) ◻ Employee Benefit Plan or Endowment Fund in accordance with Rule 13d-1(b)(1)(ii)(F),

(g) ⌧ Parent Holding Company or control person in accordance with Rule 13d-1(b)(1)(ii)(G),

(h) ◻ Savings Association as defined in Section 3(b) of the Federal Deposit Insurance Act,

(i) ◻ Church Plan that is excluded from the definition of an investment company under Section 3(c)(14) of the Investment Company Act of 1940,

(j) ◻ A non-U.S. institution in accordance with Rule 13d-1(b)(1)(ii)(J),

(k) ◻ Group, in accordance with Rule 13d-1(b)(1)(ii)(K).

If filing as a non-U.S. institution in accordance with Rule 13d-1(b)(1)(ii)(J), please specify the type of institution:<u> </u>

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|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **7 of 9 Pages** |

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|:---|:---|
| &nbsp;&nbsp;**Item 4.** | &nbsp;&nbsp;**OWNERSHIP**. |
|  | &nbsp;&nbsp; As of the close of business on December 31, 2022:<br>(a) Amount beneficially owned: -0-<br> (b) Percent of Class: 0%<br> (c) Number of shares as to which such person has:<br> &nbsp;&nbsp;&nbsp;&nbsp;(i) Sole power to vote or direct the vote: -0-<br> &nbsp;&nbsp;&nbsp;&nbsp;(ii) Shared power to vote or direct the vote: -0-<br> &nbsp;&nbsp;&nbsp;&nbsp;(iii) Sole power to dispose or direct the disposition: -0-<br> &nbsp;&nbsp;&nbsp;&nbsp;(iv) Shared power to dispose or direct the disposition: -0-<br>|
| &nbsp;&nbsp;**Item 5.** | &nbsp;&nbsp;**OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS.** |
|  | &nbsp;&nbsp;If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following: [X] |
| &nbsp;&nbsp;**Item 6.** | &nbsp;&nbsp;**OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON.** |
|  | &nbsp;&nbsp;Not applicable. |
| &nbsp;&nbsp;**Item 7.** | &nbsp;&nbsp;**IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY.** |
|  | &nbsp;&nbsp;See Exhibit 1.2 |

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|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **8 of 9 Pages** |

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|:---|:---|
| &nbsp;&nbsp;**Item 8.** | &nbsp;&nbsp;**IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP.** |
|  | &nbsp;&nbsp;Not applicable. |
| &nbsp;&nbsp;**Item 9.** | &nbsp;&nbsp;**NOTICE OF DISSOLUTION OF GROUP.** |
|  | &nbsp;&nbsp;Not applicable. |
| &nbsp;&nbsp;**Item 10.** | &nbsp;&nbsp;**CERTIFICATION.** |

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|:---|
| &nbsp;&nbsp;Each of the Reporting Persons hereby makes the following certification: |
| &nbsp;&nbsp;By signing below each Reporting Person certifies that, to the best of its knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect. |

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| | | |
|:---|:---|:---|
| CUSIP No. 28252C109 | 13G | Page **9 of 9 Pages** |

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**SIGNATURES**

After reasonable inquiry and to the best of our knowledge and belief, the undersigned certify that the information set forth in this statement is true, complete and correct.

DATED: February 14, 2023

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| |
|:---|
| BRIGHTLIGHT CAPITAL MANAGEMENT LP |
| By: Brightlight Capital Management (GP) LLC, its General Partner |
| By: _<u>/s/ Frank Giancarli</u>___________________ |
| Name: Frank Giancarli |
| Title: Authorized Person |
| BRIGHTLIGHT CAPITAL MANAGEMENT (GP) LLC |
| By: Vadim Rubinchik, its General Partner |
| By: _<u>/s/ Vadim Rubinchik</u>___________________ |
| Name: Vadim Rubinchik |
| Title: Managing Member |
| _<u>/s/ Vadim Rubinchik</u>______________________ |
| VADIM RUBINCHIK |

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## Ex-1

Exhibit 1.1

JOINT FILING AGREEMENT

The undersigned hereby agree that the foregoing statement on Schedule 13G is filed on behalf of each of the undersigned in accordance with the provisions of Rule 13d-1(k) under the Securities Exchange Act of 1934, as amended, and that all subsequent amendments to this statement on Schedule 13G may be filed on behalf of each of the undersigned without the necessity of filing additional joint filing agreements.

Dated: February 14, 2023

BRIGHTLIGHT CAPITAL MANAGEMENT LP

By: Brightlight Capital Management (GP) LLC, its general partner

By: <u>/s/ Frank Giancarli&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> 

<br> Name: Frank Giancarli

Title: Authorized Person

BRIGHTLIGHT CAPITAL MANAGEMENT (GP) LLC

By: Vadim Rubinchik, its managing member

By: <u>/s/ Vadim Rubinchik&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u> 

Name: Vadim Rubinchik<br> Title: Managing Member

<u>/s/ Vadim Rubinchik</u> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <br> VADIM RUBINCHIK

## Ex-2

Exhibit 1.2

IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY OR CONTROL PERSON

Each of Brightlight Capital Management (GP) LLC and Mr. Rubinchik are control persons of Brightlight Capital Management LP (which is an investment adviser that is a reporting person in accordance with Rule 13d-1(b)(1)(ii)(E)) in accordance with Rule 13d-1(b)(1)(ii)(G) under the Securities Exchange Act of 1934, as amended.