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De Anza files its registration statement on April 10, 2023. The SEC suggests some nit- picking changes to the registration statement: disclosure that Wates does

De Anza files its registration statement on April 10, 2023. The SEC suggests some nit- picking changes to the registration statement: disclosure that Wates does not have an

employment contract and greater disclosure on a pending IRS investigation of the company. De Anza amends its registration statement to make the changes. The SEC reviewers are happy with the changes, and the agency is ready to accelerate effectiveness.

Must De Anza make any further filings? Remember that the registration statement does not yet reflect the price negotiated for the offering.

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