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Creatd, Inc. – ‘S-1/A’ on 5/31/23 – ‘EX-23.1’

On:  Wednesday, 5/31/23, at 5:02pm ET   ·   Accession #:  1213900-23-44509   ·   File #:  333-271912

Previous ‘S-1’:  ‘S-1’ on 5/15/23   ·   Next:  ‘S-1/A’ on 6/13/23   ·   Latest:  ‘S-1/A’ on 12/7/23   ·   37 References:   

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

 5/31/23  Creatd, Inc.                      S-1/A                114:18M                                    EdgarAgents 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       Amendment No. 1 to Form S-1                         HTML   3.72M 
 2: EX-5.1      Opinion of Lucosky Brookman LLP                     HTML     39K 
 3: EX-23.1     Consent of Rosenberg Rich Baker Berman, P.A         HTML     31K 
 4: EX-FILING FEES  Filing Fee Table                                HTML     77K 
10: R1          Document And Entity Information                     HTML     49K 
11: R2          Condensed Consolidated Balance Sheets               HTML    174K 
12: R3          Condensed Consolidated Balance Sheets               HTML     58K 
                (Parentheticals)                                                 
13: R4          Condensed Consolidated Statements of Operations     HTML    166K 
                and Comprehensive Loss                                           
14: R5          Condensed Consolidated Statements of Operations     HTML     42K 
                and Comprehensive Loss (Parentheticals)                          
15: R6          Condensed Consolidated Statement of Changes in      HTML    164K 
                Stockholders? Equity (Deficit)                                   
16: R7          Condensed Consolidated Statement of Changes in      HTML     35K 
                Stockholders? Equity (Deficit) (Parentheticals)                  
17: R8          Condensed Consolidated Statements of Cash Flows     HTML    205K 
18: R9          Organization and Operations                         HTML     56K 
19: R10         Significant Accounting Policies and Practices       HTML    269K 
20: R11         Going Concern                                       HTML     41K 
21: R12         Inventory                                           HTML     43K 
22: R13         Notes Payable                                       HTML    141K 
23: R14         Convertible Notes Payable                           HTML    156K 
24: R15         Related Party                                       HTML     47K 
25: R16         Derivative Liabilities                              HTML     59K 
26: R17         Stockholders? Equity                                HTML    130K 
27: R18         Commitments and Contingencies                       HTML     93K 
28: R19         Acquisitions                                        HTML    114K 
29: R20         Segment Information                                 HTML    248K 
30: R21         Subsequent Events                                   HTML     48K 
31: R22         Property and Equipment                              HTML     39K 
32: R23         Income Taxes                                        HTML     50K 
33: R24         Accounting Policies, by Policy (Policies)           HTML    334K 
34: R25         Significant Accounting Policies and Practices       HTML    154K 
                (Tables)                                                         
35: R26         Inventory (Tables)                                  HTML     42K 
36: R27         Notes Payable (Tables)                              HTML     73K 
37: R28         Convertible Notes Payable (Tables)                  HTML     90K 
38: R29         Derivative Liabilities (Tables)                     HTML     54K 
39: R30         Stockholders? Equity (Tables)                       HTML     98K 
40: R31         Commitments and Contingencies (Tables)              HTML     55K 
41: R32         Acquisitions (Tables)                               HTML     97K 
42: R33         Segment Information (Tables)                        HTML    240K 
43: R34         Property and Equipment (Tables)                     HTML     38K 
44: R35         Income Taxes (Tables)                               HTML     45K 
45: R36         Organization and Operations (Details)               HTML    122K 
46: R37         Significant Accounting Policies and Practices       HTML    128K 
                (Details)                                                        
47: R38         Significant Accounting Policies and Practices       HTML     54K 
                (Details) - Schedule of consolidated subsidiaries                
                and/or entities                                                  
48: R39         Significant Accounting Policies and Practices       HTML     53K 
                (Details) - Schedule of relevant assets and                      
                liabilities that are measured at fair value on                   
                recurring basis                                                  
49: R40         Significant Accounting Policies and Practices       HTML     41K 
                (Details) - Schedule of property and equipment                   
                estimated useful lives                                           
50: R41         Significant Accounting Policies and Practices       HTML     53K 
                (Details) - Schedule of amortization over the next               
                five years                                                       
51: R42         Significant Accounting Policies and Practices       HTML     42K 
                (Details) - Schedule of changes in marketable                    
                securities                                                       
52: R43         Significant Accounting Policies and Practices       HTML     50K 
                (Details) - Schedule of revenue disaggregated by                 
                revenue                                                          
53: R44         Significant Accounting Policies and Practices       HTML     41K 
                (Details) - Schedule of revenue recognition                      
54: R45         Significant Accounting Policies and Practices       HTML     45K 
                (Details) - Schedule of common stock equivalents                 
55: R46         Going Concern (Details)                             HTML     38K 
56: R47         Inventory (Details) - Schedule of inventory         HTML     41K 
57: R48         Notes Payable (Details)                             HTML    519K 
58: R49         Notes Payable (Details) - Schedule of notes         HTML     92K 
                payable                                                          
59: R50         Convertible Notes Payable (Details)                 HTML    574K 
60: R51         Convertible Notes Payable (Details) - Schedule of   HTML    103K 
                convertible notes payable                                        
61: R52         Related Party (Details)                             HTML     78K 
62: R53         Derivative Liabilities (Details)                    HTML     35K 
63: R54         Derivative Liabilities (Details) - Schedule of      HTML     52K 
                changes in the derivative liabilities                            
64: R55         Stockholders? Equity (Details)                      HTML    344K 
65: R56         Stockholders? Equity (Details) - Schedule of the    HTML     75K 
                stock option activity                                            
66: R57         Stockholders? Equity (Details) - Schedule of        HTML     45K 
                option outstanding and option exercisable                        
67: R58         Stockholders? Equity (Details) - Schedule of        HTML     59K 
                warrant activity                                                 
68: R59         Stockholders? Equity (Details) - Schedule of        HTML     46K 
                warrants outstanding and warrants exercisable                    
69: R60         Commitments and Contingencies (Details)             HTML    134K 
70: R61         Commitments and Contingencies (Details) - Schedule  HTML     40K 
                of components of lease expense                                   
71: R62         Commitments and Contingencies (Details) - Schedule  HTML     40K 
                of supplemental cash flow and other information                  
                related to leases                                                
72: R63         Commitments and Contingencies (Details) - Schedule  HTML     55K 
                of future minimum payments required under the                    
                lease                                                            
73: R64         Acquisitions (Details)                              HTML    100K 
74: R65         Acquisitions (Details) - Schedule of components of  HTML     67K 
                the purchase price                                               
75: R66         Acquisitions (Details) - Schedule of excess         HTML     50K 
                purchase price amounts                                           
76: R67         Segment Information (Details) - Schedule of         HTML    100K 
                reportable segments and corporate                                
77: R68         Segment Information (Details) - Schedule of         HTML    113K 
                financial information related to our reportable                  
                segments and corporate                                           
78: R69         Subsequent Events (Details)                         HTML    159K 
79: R70         Significant Accounting Policies and Practices       HTML     54K 
                (Details) - Schedule of consolidated subsidiaries                
                and/or entities                                                  
80: R71         Significant Accounting Policies and Practices       HTML     81K 
                (Details) - Schedule of relevant assets and                      
                liabilities that are measured at fair value on                   
                recurring basis                                                  
81: R72         Significant Accounting Policies and Practices       HTML     62K 
                (Details) - Schedule of changes in marketable                    
                securities                                                       
82: R73         Significant Accounting Policies and Practices       HTML     54K 
                (Details) - Schedule of derivative liabilities                   
83: R74         Significant Accounting Policies and Practices       HTML     41K 
                (Details) - Schedule of property and equipment                   
                estimated useful lives                                           
84: R75         Significant Accounting Policies and Practices       HTML     53K 
                (Details) - Schedule of amortization over the next               
                five years                                                       
85: R76         Significant Accounting Policies and Practices       HTML     54K 
                (Details) - Schedule of revenue disaggregated by                 
                revenue                                                          
86: R77         Significant Accounting Policies and Practices       HTML     45K 
                (Details) - Schedule of revenue recognition                      
87: R78         Significant Accounting Policies and Practices       HTML     45K 
                (Details) - Schedule of common stock equivalents                 
88: R79         Inventory (Details) - Schedule of inventory         HTML     41K 
89: R80         Property and Equipment (Details)                    HTML     35K 
90: R81         Property and Equipment (Details) - Schedule of      HTML     47K 
                property and equipment stated at cost, less                      
                accumulated depreciation                                         
91: R82         Notes Payable (Details) - Schedule of notes         HTML     98K 
                payable                                                          
92: R83         Convertible Notes Payable (Details) - Schedule of   HTML     98K 
                convertible notes payable                                        
93: R84         Derivative Liabilities (Details) - Schedule of      HTML     55K 
                changes in the derivative liabilities                            
94: R85         Stockholders? Equity (Details) - Schedule of        HTML     58K 
                assumption granted warrants                                      
95: R86         Stockholders? Equity (Details) - Schedule of stock  HTML     72K 
                option activity                                                  
96: R87         Stockholders? Equity (Details) - Schedule of        HTML     45K 
                option outstanding and option exercisable                        
97: R88         Stockholders? Equity (Details) - Schedule of        HTML     57K 
                warrant activity                                                 
98: R89         Stockholders? Equity (Details) - Schedule of        HTML     46K 
                warrants outstanding and warrants exercisable                    
99: R90         Commitments and Contingencies (Details) - Schedule  HTML     40K 
                of components of lease expense                                   
100: R91         Commitments and Contingencies (Details) - Schedule  HTML     40K  
                of supplemental cash flow and other information                  
                related to leases                                                
101: R92         Commitments and Contingencies (Details) - Schedule  HTML     55K  
                of future minimum payments required under the                    
                lease                                                            
102: R93         Acquisitions (Details) - Schedule of components of  HTML     98K  
                the purchase price                                               
103: R94         Acquisitions (Details) - Schedule of excess         HTML     64K  
                purchase price amounts                                           
104: R95         Acquisitions (Details) - Schedule of unaudited      HTML     50K  
                pro-forma combined results of operations                         
105: R96         Segment Information (Details) - Schedule of         HTML    104K  
                reportable segments and corporate                                
106: R97         Segment Information (Details) - Schedule of         HTML    109K  
                financial information related to our reportable                  
                segments and corporate                                           
107: R98         Income Taxes (Details)                              HTML     48K  
108: R99         Income Taxes (Details) - Schedule of deferred tax   HTML     47K  
                assets                                                           
109: R100        Income Taxes (Details) - Schedule of federal        HTML     42K  
                statutory income tax rate and the effective income               
                tax rate                                                         
112: XML         IDEA XML File -- Filing Summary                      XML    230K  
110: XML         XBRL Instance -- ea179228-s1a1_creatdinc_htm         XML   4.62M  
111: EXCEL       IDEA Workbook of Financial Report Info              XLSX    423K  
 6: EX-101.CAL  XBRL Calculations -- crtd-20230331_cal               XML    172K 
 7: EX-101.DEF  XBRL Definitions -- crtd-20230331_def                XML   1.83M 
 8: EX-101.LAB  XBRL Labels -- crtd-20230331_lab                     XML   3.31M 
 9: EX-101.PRE  XBRL Presentations -- crtd-20230331_pre              XML   1.81M 
 5: EX-101.SCH  XBRL Schema -- crtd-20230331                         XSD    565K 
113: JSON        XBRL Instance as JSON Data -- MetaLinks              731±  1.07M  
114: ZIP         XBRL Zipped Folder -- 0001213900-23-044509-xbrl      Zip    738K  


‘EX-23.1’   —   Consent of Rosenberg Rich Baker Berman, P.A


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



Exhibit 23.1

 

CONSENT AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

 

We hereby consent to the use in this Registration Statement on Form S-1 (Amendment No. 1) of our report dated April 18, 2023, relating to the consolidated financial statements of Creatd, Inc. for the years ended December 31, 2022 and 2021, and to the reference to our Firm under the caption “Experts” in the Registration Statement.

 

/s/ Rosenberg Rich Baker Berman, P.A.

 

Somerset, New Jersey

May 30, 2023


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:5/31/23
5/30/23
4/18/23
12/31/2210-K,  NT 10-K
12/31/2110-K,  NT 10-K
 List all Filings 


37 Previous Filings that this Filing References

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

 1/10/23  Creatd, Inc.                      S-1                  128:23M                                    EdgarAgents LLC/FA
10/25/22  Creatd, Inc.                      8-K:1,3,9  10/24/22   16:1M                                     EdgarAgents LLC/FA
 9/19/22  Creatd, Inc.                      8-K:1,3,9   9/15/22   19:1.2M                                   EdgarAgents LLC/FA
 7/29/22  Creatd, Inc.                      8-K:1,3,8,9 7/25/22   18:1.3M                                   EdgarAgents LLC/FA
 6/07/22  Creatd, Inc.                      8-K:5,9     6/01/22   12:481K                                   EdgarAgents LLC/FA
 6/03/22  Creatd, Inc.                      8-K:1,3,8,9 5/31/22   19:1.2M                                   EdgarAgents LLC/FA
 4/06/22  Creatd, Inc.                      10-K       12/31/21  104:15M                                    EdgarAgents LLC/FA
 3/09/22  Creatd, Inc.                      8-K:1,9     3/07/22   14:663K                                   EdgarAgents LLC/FA
 3/03/22  Creatd, Inc.                      8-K:1,3,8,9 3/01/22   14:630K                                   EdgarAgents LLC/FA
 2/18/22  Creatd, Inc.                      8-K:5,9     2/17/22   15:281K                                   EdgarAgents LLC/FA
10/27/21  Creatd, Inc.                      8-K:1,3,7,910/25/21   16:806K                                   EdgarAgents LLC/FA
10/07/21  Creatd, Inc.                      8-K:1,2,3,810/03/21   14:698K                                   EdgarAgents LLC/FA
 7/26/21  Creatd, Inc.                      8-K:1,2,8,9 7/20/21    4:257K                                   EdgarAgents LLC/FA
 6/10/21  Creatd, Inc.                      8-K:1,2,7,8 6/04/21    5:2M                                     EdgarAgents LLC/FA
 1/05/21  Creatd, Inc.                      8-K:1,3,5,812/29/20    8:742K                                   EdgarAgents LLC/FA
10/01/20  Creatd, Inc.                      8-K:5,9     9/28/20    3:1.2M                                   EdgarAgents LLC/FA
 9/15/20  Creatd, Inc.                      8-K:1,3,8,9 9/10/20    5:500K                                   EdgarAgents LLC/FA
 8/21/20  Creatd, Inc.                      S-1/A       8/20/20    5:4.5M                                   EdgarAgents LLC/FA
 3/30/20  Creatd, Inc.                      10-K       12/31/19   77:8.6M                                   EdgarAgents LLC/FA
 8/31/18  Creatd, Inc.                      8-K:1,3,9   8/31/18   10:789K                                   EdgarAgents LLC/FA
 8/20/18  Creatd, Inc.                      10-Q        6/30/18   72:5.6M                                   EdgarAgents LLC/FA
 5/29/18  Creatd, Inc.                      8-K:1,2,3,9 5/24/18    4:191K                                   EdgarAgents LLC/FA
 4/02/18  Creatd, Inc.                      8-K:1,2,3,9 3/29/18    4:242K                                   EdgarAgents LLC/FA
 2/14/18  Creatd, Inc.                      8-K/A:1,9  11/08/17    2:102K                                   EdgarAgents LLC/FA
 2/13/18  Creatd, Inc.                      8-K:1,2,3,9 2/12/18    3:194K                                   EdgarAgents LLC/FA
 9/18/17  Creatd, Inc.                      8-K:1,2,3,9 8/25/17    4:308K                                   EdgarAgents LLC/FA
 9/15/17  Creatd, Inc.                      8-K:1,9     9/08/17    8:385K                                   EdgarAgents LLC/FA
 7/21/17  Creatd, Inc.                      8-K:1,2,3,9 7/14/17    4:246K                                   EdgarAgents LLC/FA
 5/15/17  Creatd, Inc.                      10-Q        3/31/17   64:4M                                     EdgarAgents LLC/FA
 3/21/17  Creatd, Inc.                      8-K:1,2,3,9 2/22/17    4:292K                                   EdgarAgents LLC/FA
 3/03/16  Creatd, Inc.                      8-K:1,3,5,9 2/26/16    7:445K                                   EdgarAgents LLC/FA
 2/11/16  Creatd, Inc.                      8-K:1,2,3,5 1/29/16   10:3M                                     EdgarAgents LLC/FA
 8/03/15  Creatd, Inc.                      8-K:1,3,5,9 7/28/15    3:7.8M                                   Southridge Svcs Inc./FA
12/04/14  Creatd, Inc.                      8-K:1,3,5,911/30/14    3:137K                                   Southridge Svcs Inc./FA
 4/08/14  Creatd, Inc.                      8-K:3,5,9   4/07/14    2:45K                                    Southridge Svcs Inc./FA
12/04/13  Creatd, Inc.                      8-K:5,8,9  12/03/13    3:598K                                   Southridge Svcs Inc./FA
 3/30/06  Creatd, Inc.                      10SB12G¶               5:109K                                   Franco Madeleine/FA
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Filing Submission 0001213900-23-044509   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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