Collective Audience, Inc. has submitted Amendment No. 2 to its Registration Statement on Form S-1 to the Securities and Exchange Commission (SEC) on February 29, 2024. This submission is in response to the SEC staff's comments on the company's previous amendment filed on February 20, 2024. The SEC's concerns were primarily focused on the company's liquidity and its ability to fund operations with current cash on hand, as well as the need to disclose the likelihood of missing the 2023 revenue projection of $72 million. Collective Audience has addressed these issues by revising the disclosures on the cover page of the Registration Statement and adding the requested information regarding its financial position. The legal firm Procopio, Cory, Hargreaves & Savitch LLP, represented by Christopher Tinen, Esq., is handling the correspondence with the SEC, and any further questions regarding the amendment or the company's responses are to be directed to Christopher Tinen.

Collective Audience, Inc. has submitted Amendment No. 2 to its Registration Statement on Form S-1 to the Securities and Exchange Commission (SEC) on February 29, 2024. This submission is in response to the SEC staff's comments on the company's previous amendment filed on February 20, 2024. The SEC's concerns were primarily focused on the company's liquidity and its ability to fund operations with current cash on hand, as well as the need to disclose the likelihood of missing the 2023 revenue projection of $72 million. Collective Audience has addressed these issues by revising the disclosures on the cover page of the Registration Statement and adding the requested information regarding its financial position. The legal firm Procopio, Cory, Hargreaves & Savitch LLP, represented by Christopher Tinen, Esq., is handling the correspondence with the SEC, and any further questions regarding the amendment or the company's responses are to be directed to Christopher Tinen.