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Gaucho Group Holdings, Inc. – ‘S-1/A’ on 1/12/21 – ‘EX-23.1’

On:  Tuesday, 1/12/21, at 5:00pm ET   ·   Accession #:  1493152-21-853   ·   File #:  333-233586

Previous ‘S-1’:  ‘S-1/A’ on 12/8/20   ·   Next:  ‘S-1/A’ on 1/27/21   ·   Latest:  ‘S-1/A’ on 5/22/23   ·   19 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/12/21  Gaucho Group Holdings, Inc.       S-1/A                126:12M                                    M2 Compliance LLC/FA

Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1   —   SA’33
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   1.77M 
                (General Form)                                                   
 2: EX-23.1     Consent of Expert or Counsel                        HTML     35K 
 9: R1          Document and Entity Information                     HTML     51K 
10: R2          Condensed Consolidated Balance Sheets               HTML    168K 
11: R3          Condensed Consolidated Balance Sheets               HTML     73K 
                (Parenthetical)                                                  
12: R4          Condensed Consolidated Statements of Operations     HTML    102K 
13: R5          Condensed Consolidated Statements of Comprehensive  HTML     61K 
                Loss                                                             
14: R6          Condensed Consolidated Statement of Changes in      HTML    185K 
                Temporary Equity and Stockholders' (Deficiency)                  
                Equity                                                           
15: R7          Condensed Consolidated Statements of Cash Flows     HTML    172K 
16: R8          Organization                                        HTML     41K 
17: R9          Going Concern and Management's Liquidity Plans      HTML     48K 
18: R10         Summary of Significant Accounting Policies          HTML    131K 
19: R11         Inventory                                           HTML     45K 
20: R12         Property and Equipment                              HTML     45K 
21: R13         Prepaid Foreign Taxes                               HTML     38K 
22: R14         Investments and Fair Value of Financial             HTML     64K 
                Instruments                                                      
23: R15         Accrued Expenses                                    HTML     47K 
24: R16         Deferred Revenues                                   HTML     40K 
25: R17         Loans Payable                                       HTML     75K 
26: R18         Debt Obligations                                    HTML     60K 
27: R19         Income Taxes                                        HTML     66K 
28: R20         Convertible Debt Obligations                        HTML     47K 
29: R21         Related Party Transactions                          HTML     45K 
30: R22         Benefit Contribution Plan                           HTML     40K 
31: R23         Temporary Equity and Stockholders' Deficiency       HTML    140K 
32: R24         Leases                                              HTML     43K 
33: R25         Segment Data                                        HTML     94K 
34: R26         Commitments and Contingencies                       HTML     53K 
35: R27         Subsequent Events                                   HTML     46K 
36: R28         Summary of Significant Accounting Policies          HTML    194K 
                (Policies)                                                       
37: R29         Summary of Significant Accounting Policies          HTML     78K 
                (Tables)                                                         
38: R30         Inventory (Tables)                                  HTML     46K 
39: R31         Property and Equipment (Tables)                     HTML     43K 
40: R32         Investments and Fair Value of Financial             HTML     55K 
                Instruments (Tables)                                             
41: R33         Accrued Expenses (Tables)                           HTML     46K 
42: R34         Deferred Revenues (Tables)                          HTML     39K 
43: R35         Loans Payable (Tables)                              HTML     65K 
44: R36         Debt Obligations (Tables)                           HTML     53K 
45: R37         Income Taxes (Tables)                               HTML     66K 
46: R38         Convertible Debt Obligations (Tables)               HTML     43K 
47: R39         Temporary Equity and Stockholders' Deficiency       HTML    115K 
                (Tables)                                                         
48: R40         Leases (Tables)                                     HTML     45K 
49: R41         Segment Data (Tables)                               HTML     86K 
50: R42         Commitments and Contingencies (Tables)              HTML     49K 
51: R43         Organization (Details Narrative)                    HTML     37K 
52: R44         Organization (Details Narrative) (10-K)             HTML     37K 
53: R45         Going Concern and Management's Liquidity Plans      HTML     73K 
                (Details Narrative)                                              
54: R46         Going Concern and Management's Liquidity Plans      HTML     49K 
                (Details Narrative) (10-K)                                       
55: R47         Summary of Significant Accounting Policies          HTML     63K 
                (Details Narrative)                                              
56: R48         Summary of Significant Accounting Policies          HTML     95K 
                (Details Narrative) (10-K)                                       
57: R49         Summary of Significant Accounting Policies -        HTML     57K 
                Schedule of Plant and Equipment, Useful Life                     
                (Details) (10-K)                                                 
58: R50         Summary of Significant Accounting Policies -        HTML     49K 
                Schedule of Long-lived Assets by Geographic Areas                
                (Details) (10-K)                                                 
59: R51         Summary of Significant Accounting Policies -        HTML     57K 
                Schedule of Revenue from External Customers by                   
                Geographic Areas (Details) (10-K)                                
60: R52         Summary of Significant Accounting Policies -        HTML     56K 
                Schedule of Revenue Recognized                                   
                Multiple-Deliverable Arrangements (Details)                      
61: R53         Summary of Significant Accounting Policies -        HTML     56K 
                Schedule of Revenue Recognized                                   
                Multiple-Deliverable Arrangements (Details) (10-K)               
62: R54         Summary of Significant Accounting Policies -        HTML     51K 
                Schedule of Antidilutive Securities Excluded from                
                Computation of Earnings Per Share (Details)                      
63: R55         Summary of Significant Accounting Policies -        HTML     51K 
                Schedule of Antidilutive Securities Excluded from                
                Computation of Earnings Per Share (Details) (10-K)               
64: R56         Inventory - Schedule of Inventory (Details)         HTML     47K 
65: R57         Inventory - Schedule of Inventory (Details) (10-K)  HTML     47K 
66: R58         Property and Equipment (Details Narrative) (10-K)   HTML     47K 
67: R59         Property and Equipment - Schedule of Property,      HTML     60K 
                Plant and Equipment (Details) (10-K)                             
68: R60         Prepaid Foreign Taxes (Details Narrative) (10-K)    HTML     44K 
69: R61         Investments and Fair Value of Financial             HTML     41K 
                Instruments (Details Narrative)                                  
70: R62         Investments and Fair Value of Financial             HTML     42K 
                Instruments (Details Narrative) (10-K)                           
71: R63         Investments and Fair Value of Financial             HTML     53K 
                Instruments - Schedule of Investments at Fair                    
                Value (Details)                                                  
72: R64         Investments and Fair Value of Financial             HTML     53K 
                Instruments - Schedule of Investments at Fair                    
                Value (Details) (10-K)                                           
73: R65         Investments and Fair Value of Financial             HTML     41K 
                Instruments - Schedule of Fair Value, Assets                     
                Measured on Recurring Basis (Details)                            
74: R66         Investments and Fair Value of Financial             HTML     41K 
                Instruments - Schedule of Fair Value, Assets                     
                Measured on Recurring Basis (Details) (10-K)                     
75: R67         Accrued Expenses (Details Narrative) (10-K)         HTML     41K 
76: R68         Accrued Expenses - Schedule of Accrued Expenses     HTML     52K 
                (Details)                                                        
77: R69         Accrued Expenses - Schedule of Accrued Expenses     HTML     53K 
                (Details) (10-K)                                                 
78: R70         Deferred Revenues (Details Narrative) (10-K)        HTML     51K 
79: R71         Deferred Revenues - Schedule of Deferred Revenues   HTML     42K 
                (Details) (10-K)                                                 
80: R72         Loans Payable (Details Narrative)                   HTML    119K 
81: R73         Loans Payable (Details Narrative) (10-K)            HTML    135K 
82: R74         Loans Payable - Schedule of Loans Payable           HTML     72K 
                (Details)                                                        
83: R75         Loans Payable - Schedule of Loans Payable           HTML     63K 
                (Details) (10-K)                                                 
84: R76         Loans Payable - Schedule of Future Minimum          HTML     43K 
                Principal Payments of Loans Payable (Details)                    
                (10-K)                                                           
85: R77         Debt Obligations (Details Narrative)                HTML     39K 
86: R78         Debt Obligations (Details Narrative) (10-K)         HTML    124K 
87: R79         Debt Obligations - Schedule of Debt Obligations     HTML     58K 
                (Details)                                                        
88: R80         Debt Obligations - Schedule of Debt Obligations     HTML     58K 
                (Details) (10-K)                                                 
89: R81         Income Taxes (Details Narrative) (10-K)             HTML     70K 
90: R82         Income Taxes - Schedule of Income Before Income     HTML     41K 
                Tax, Domestic and Foreign (Details) (10-K)                       
91: R83         Income Taxes - Schedule of Components of Income     HTML     58K 
                Tax Provision (Benefit) (Details) (10-K)                         
92: R84         Income Taxes - Schedule of Effective Income Tax     HTML     55K 
                Rate Reconciliation (Details) (10-K)                             
93: R85         Income Taxes - Schedule of Deferred Tax Assets      HTML     57K 
                (Details) (10-K)                                                 
94: R86         Convertible Debt Obligations (Details Narrative)    HTML     69K 
95: R87         Convertible Debt Obligations - Schedule of          HTML     49K 
                Convertible Debt Obligations (Details)                           
96: R88         Related Party Transactions (Details Narrative)      HTML     70K 
97: R89         Related Party Transactions (Details Narrative)      HTML     62K 
                (10-K)                                                           
98: R90         Benefit Contribution Plan (Details Narrative)       HTML     39K 
99: R91         Benefit Contribution Plan (Details Narrative)       HTML     39K 
                (10-K)                                                           
100: R92         Temporary Equity and Stockholders' Deficiency       HTML    122K  
                (Details Narrative)                                              
101: R93         Temporary Equity and Stockholders' Deficiency       HTML    368K  
                (Details Narrative) (10-K)                                       
102: R94         Temporary Equity and Stockholders' Deficiency -     HTML     75K  
                Summary of Warrants Activity (Details)                           
103: R95         Temporary Equity and Stockholders' Deficiency -     HTML     75K  
                Summary of Warrants Activity (Details) (10-K)                    
104: R96         Temporary Equity and Stockholders' Deficiency -     HTML     57K  
                Schedule of Warrants Outstanding and Exercisable                 
                (Details)                                                        
105: R97         Temporary Equity and Stockholders' Deficiency -     HTML     53K  
                Schedule of Warrants Outstanding and Exercisable                 
                (Details) (10-K)                                                 
106: R98         Temporary Equity and Stockholders' Deficiency -     HTML     50K  
                Schedule of Fair Value Assumptions of Stock Option               
                (Details)                                                        
107: R99         Temporary Equity and Stockholders' Deficiency -     HTML     50K  
                Schedule of Fair Value Assumptions of Stock Option               
                (Details) (10-K)                                                 
108: R100        Temporary Equity and Stockholders' Deficiency -     HTML     74K  
                Schedule of Stock Option Activity (Details)                      
109: R101        Temporary Equity and Stockholders' Deficiency -     HTML     74K  
                Schedule of Stock Option Activity (Details) (10-K)               
110: R102        Temporary Equity and Stockholders' Deficiency -     HTML     69K  
                Schedule of Stock Option Outstanding and                         
                Exercisable (Details)                                            
111: R103        Temporary Equity and Stockholders' Deficiency -     HTML     69K  
                Schedule of Stock Option Outstanding and                         
                Exercisable (Details) (10-K)                                     
112: R104        Leases (Details Narrative)                          HTML     46K  
113: R105        Leases - Schedule of Supplemental Cash Flows        HTML     44K  
                Information Related to Leases (Details)                          
114: R106        Segment Data (Details Narrative)                    HTML     37K  
115: R107        Segment Data (Details Narrative) (10-K)             HTML     37K  
116: R108        Segment Data - Schedule of Segment Information      HTML     58K  
                (Details)                                                        
117: R109        Segment Data - Schedule of Segment Information      HTML    110K  
                (Details) (10-K)                                                 
118: R110        Commitments and Contingencies (Details Narrative)   HTML     59K  
119: R111        Commitments and Contingencies (Details Narrative)   HTML     54K  
                (10-K)                                                           
120: R112        Commitments and Contingencies - Schedule of         HTML     45K  
                Supplemental Cash Flows Information Related to                   
                Leases (Details) (10-K)                                          
121: R113        Commitments and Contingencies - Schedule of Future  HTML     39K  
                Minimum Payments On Operating Leases (Details)                   
                (10-K)                                                           
122: R114        Subsequent Events (Details Narrative)               HTML     84K  
123: R115        Subsequent Events (Details Narrative) (10-K)        HTML     66K  
125: XML         IDEA XML File -- Filing Summary                      XML    251K  
124: EXCEL       IDEA Workbook of Financial Reports                  XLSX    199K  
 3: EX-101.INS  XBRL Instance -- vino-20200930                       XML   3.43M 
 5: EX-101.CAL  XBRL Calculations -- vino-20200930_cal               XML    310K 
 6: EX-101.DEF  XBRL Definitions -- vino-20200930_def                XML   1.38M 
 7: EX-101.LAB  XBRL Labels -- vino-20200930_lab                     XML   1.74M 
 8: EX-101.PRE  XBRL Presentations -- vino-20200930_pre              XML   1.66M 
 4: EX-101.SCH  XBRL Schema -- vino-20200930                         XSD    324K 
126: ZIP         XBRL Zipped Folder -- 0001493152-21-000853-xbrl      Zip    264K  


‘EX-23.1’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 

Exhibit 23.1

 

Independent Registered Public Accounting Firm’s Consent 

 

We consent to the inclusion in this Registration Statement of Gaucho Group Holdings, Inc. on Amendment No.7 to Form S-1 (File No. 333-233586) of our report dated March 30, 2020, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audits of the consolidated financial statements of Gaucho Group Holdings, Inc. as of December 31, 2019 and 2018 and for each of the two years in the period ended December 31, 2019, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.

 

Our report on the consolidated financial statements refers to a change in the Company’s method of accounting for leases in 2019 due to the adoption of ASU No. 2016-02, Leases (Topic 842), as amended, effective January 1, 2019, using the modified retrospective approach.

 

/s/ Marcum LLP  
Marcum LLP  
New York, NY  
January 12, 2021  

 

 C: 
   

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:1/12/21CORRESP
3/30/2010-K
12/31/1910-K
1/1/19
12/31/1810-K
 List all Filings 


19 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/31/20  Gaucho Group Holdings, Inc.       8-K:3,5,9  12/29/20    2:48K                                    M2 Compliance LLC/FA
12/08/20  Gaucho Group Holdings, Inc.       S-1/A                132:13M                                    M2 Compliance LLC/FA
10/28/20  Gaucho Group Holdings, Inc.       8-K:3,5,9  10/23/20    2:46K                                    M2 Compliance LLC/FA
 9/08/20  Gaucho Group Holdings, Inc.       8-K:5,7,9   9/02/20    2:86K                                    M2 Compliance LLC/FA
 5/15/20  Gaucho Group Holdings, Inc.       8-K:1,2,5,8 5/06/20    2:5.6M                                   M2 Compliance LLC/FA
 4/01/20  Gaucho Group Holdings, Inc.       8-K:3,5,9   3/27/20    3:101K                                   M2 Compliance LLC/FA
 1/31/20  Gaucho Group Holdings, Inc.       8-K:3,5,9   1/30/20    2:50K                                    M2 Compliance LLC/FA
 1/27/20  Gaucho Group Holdings, Inc.       S-1/A                122:14M                                    M2 Compliance LLC/FA
12/04/19  Gaucho Group Holdings, Inc.       8-K:3,5,9  12/03/19    2:50K                                    M2 Compliance LLC/FA
 8/30/19  Gaucho Group Holdings, Inc.       S-1                  113:12M                                    M2 Compliance LLC/FA
 7/09/19  Gaucho Group Holdings, Inc.       8-K:3,5,9   7/08/19    3:85K                                    M2 Compliance LLC/FA
 3/14/19  Gaucho Group Holdings, Inc.       8-K:5,8,9   3/11/19    3:474K                                   M2 Compliance LLC/FA
11/19/18  Gaucho Group Holdings, Inc.       10-Q        9/30/18   71:11M                                    M2 Compliance LLC/FA
12/20/17  Gaucho Group Holdings, Inc.       8-K:3,5,8,912/17/17    3:177K                                   M2 Compliance LLC/FA
 3/31/17  Gaucho Group Holdings, Inc.       10-K       12/31/16  101:6.7M                                   M2 Compliance LLC/FA
 3/02/17  Gaucho Group Holdings, Inc.       8-K:3,5,7,9 2/28/17    4:170K                                   M2 Compliance LLC/FA
 5/16/16  Gaucho Group Holdings, Inc.       10-Q        3/31/16   66:3.1M                                   M2 Compliance LLC/FA
11/16/15  Gaucho Group Holdings, Inc.       10-Q        9/30/15   66:4.1M                                   Toppan Merrill/FA
 5/14/14  Gaucho Group Holdings, Inc.       10-12G                20:3.2M                                   Toppan Merrill/FA
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Filing Submission 0001493152-21-000853   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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