United States securities and exchange commission logo
January 26, 2021
Niv Krikov
Chief Financial Officer
Agrify Corporation
101 Middlesex Turnpike
Suite 6, PMB 326
Burlington, MA 01803
Re: Agrify Corp
Amendment No. 2 to
Registration
Statement on Form S-1
Filed January 26,
2021
File No. 333-251616
Dear Mr. Krikov:
We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
requested information. If you do not believe our comments apply to your
facts and
circumstances or do not believe an amendment is appropriate, please tell
us why in your
response.
After reviewing any amendment to your registration statement and
the information you
provide in response to these comments, we may have additional comments.
Unless we note
otherwise, our references to prior comments are to comments in our
January 25, 2021 letter.
Amendment No. 2 to Registration Statement on Form S-1
Business
Legal Proceedings, page 85
1. Revise to disclose the
information required by Item 103 of Regulation S-K, including
identifying the parties
and the relief sought.
Niv Krikov
FirstName LastNameNiv Krikov
Agrify Corporation
Comapany
January 26,NameAgrify
2021 Corporation
January
Page 2 26, 2021 Page 2
FirstName LastName
Executive Compensation, page 91
2. We note your response to comment 5 that you did not enter into revised
compensation
agreements. Please file any existing agreements required to be filed
pursuant to Item
601(b)(10)(iii) of Regulation S-K or confirm to us that you do not
have any existing
agreements with Mr. Krikov or Mr. Harrison to be filed.
You may contact Julie Sherman at 202-551-3640 or Kevin Kuhar at
202-551-3662 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Abby Adams at 202-551-6902 or Mary Beth Breslin at 202-551-3625 with
any other
questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: David Levine, Esq.