United States securities and exchange commission logo
November 15, 2023
Sabir Saleem
Chief Executive Officer, Chief Financial and Accounting Officer
Free Flow, Inc.
6269 Caledon Road
King George, VA 22485
Re: Free Flow, Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2022
File No. 000-54868
Dear Sabir Saleem:
We have reviewed your
filing and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Report of Independent Registered Public Accounting Firm, page 17
1. Your auditors have
included a going concern qualification in their audit report. Please
obtain and file a new
audit report that is unqualified and meets the requirements in
PCAOB Auditing
Standards 2415 and 3101. Refer to SAB Topic 1.E.2.
Sabir Saleem
FirstName
Free Flow, LastNameSabir Saleem
Inc.
Comapany 15,
November NameFree
2023 Flow, Inc.
November
Page 2 15, 2023 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.
Please contact Keira Nakada at 202-551-3659 or Suying Li at 202-551-3335
if you have
any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services