United States securities and exchange commission logo
August 12, 2022
Ross Sklar
Chief Executive Officer
Starco Brands, Inc.
250 26th Street, Suite 200
Santa Monica, CA 90402
Re: Starco Brands, Inc.
Form 10-K for
Fiscal Year Ended December 31, 2021
Filed May 20, 2022
File No. 000-54892
Dear Mr. Sklar:
We have reviewed your filing 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 these comments 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
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to these comments, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2021
Report of Independent Registered Public Accounting Firm, page 19
1. Please amend your
filing to include a conformed signature in the audit report for the year
ended December 31,
2020, and confirm to us that you received a signed report from the
auditor. In doing so,
ensure the amendment includes the entire annual report
and appropriate updated
certifications that refer to the Form 10-K/A.
Item 9A. Controls and Procedures
Evaluation of Disclosure Controls and Procedures, page 32
2. Please revise your
filing to include management's conclusion on the effectiveness of your
Disclosure Controls and
Procedures as of December 31, 2021.
Ross Sklar
FirstName LastNameRoss Sklar
Starco Brands, Inc.
Comapany
August 12, NameStarco
2022 Brands, Inc.
August
Page 2 12, 2022 Page 2
FirstName LastName
We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
You may contact Abe Friedman at 202-551-8298 or Doug Jones at
202-551-3309 with
any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services