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Sow Good Inc. – ‘S-1/A’ on 3/27/24 – ‘EX-23.3’

On:  Wednesday, 3/27/24, at 5:19pm ET   ·   Accession #:  1437749-24-9634   ·   File #:  333-277042

Previous ‘S-1’:  ‘S-1’ on 2/13/24   ·   Next:  ‘S-1/A’ on 4/16/24   ·   Latest:  ‘S-1/A’ on 4/25/24   ·   31 References:   

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

 3/27/24  Sow Good Inc.                     S-1/A                 90:10M                                    RDG Filings/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   2.88M 
                (General Form)                                                   
 2: EX-23.2     Consent of Expert or Counsel                        HTML     24K 
 3: EX-23.3     Consent of Expert or Counsel                        HTML     24K 
 4: EX-FILING FEES  Exhibit Filing Fees                             HTML     30K 
15: R1          Document And Entity Information                     HTML     56K 
16: R2          Balance Sheets                                      HTML    132K 
17: R3          Balance Sheets (Parentheticals)                     HTML     52K 
18: R4          Statements of Operations                            HTML    105K 
19: R5          Statements of Operations (Parentheticals)           HTML     24K 
20: R6          Statement of Stockholders' Equity                   HTML     82K 
21: R7          Statements of Cash Flows                            HTML    130K 
22: R8          Note 1 - Organization and Nature of Business        HTML     30K 
23: R9          Note 2 - Summary of Significant Accounting          HTML     72K 
                Policies                                                         
24: R10         Note 3 - Going Concern                              HTML     31K 
25: R11         Note 4 - Related Party                              HTML     66K 
26: R12         Note 5 - Fair Value of Financial Instruments        HTML     48K 
27: R13         Note 6 - Inventory                                  HTML     39K 
28: R14         Note 7 - Prepaid Expenses                           HTML     37K 
29: R15         Note 8 - Property and Equipment                     HTML     43K 
30: R16         Note 9 - Leases                                     HTML     69K 
31: R17         Note 10 - Notes Payable, Related Parties            HTML    102K 
32: R18         Note 11 - Notes Payable                             HTML     69K 
33: R19         Note 12 - Stockholders' Equity                      HTML     37K 
34: R20         Note 13 - Options                                   HTML     91K 
35: R21         Note 14 - Warrants                                  HTML     52K 
36: R22         Note 15 - Earnings Per Share                        HTML     46K 
37: R23         Note 16 - Income Taxes                              HTML     66K 
38: R24         Note 17 - Subsequent Events                         HTML     48K 
39: R25         Significant Accounting Policies (Policies)          HTML    117K 
40: R26         Note 2 - Summary of Significant Accounting          HTML     31K 
                Policies (Tables)                                                
41: R27         Note 4 - Related Party (Tables)                     HTML     43K 
42: R28         Note 5 - Fair Value of Financial Instruments        HTML     41K 
                (Tables)                                                         
43: R29         Note 6 - Inventory (Tables)                         HTML     37K 
44: R30         Note 7 - Prepaid Expenses (Tables)                  HTML     37K 
45: R31         Note 8 - Property and Equipment (Tables)            HTML     40K 
46: R32         Note 9 - Leases (Tables)                            HTML     69K 
47: R33         Note 10 - Notes Payable, Related Parties (Tables)   HTML    107K 
48: R34         Note 11 - Notes Payable (Tables)                    HTML     68K 
49: R35         Note 13 - Options (Tables)                          HTML     73K 
50: R36         Note 14 - Warrants (Tables)                         HTML     43K 
51: R37         Note 15 - Earnings Per Share (Tables)               HTML     46K 
52: R38         Note 16 - Income Taxes (Tables)                     HTML     60K 
53: R39         Note 2 - Summary of Significant Accounting          HTML     77K 
                Policies (Details Textual)                                       
54: R40         Note 2 - Summary of Significant Accounting          HTML     36K 
                Policies - Property and Equipment Life Expectancy                
                (Details)                                                        
55: R41         Note 3 - Going Concern (Details Textual)            HTML     46K 
56: R42         Note 4 - Related Party (Details Textual)            HTML    233K 
57: R43         Note 4 - Related Party - Summary of Stock Sales by  HTML     45K 
                Related Parties (Details)                                        
58: R44         Note 5 - Fair Value of Financial Instruments -      HTML     37K 
                Financial Instruments at Fair Value on a Recurring               
                Basis (Details)                                                  
59: R45         Note 5 - Fair Value of Financial Instruments -      HTML     30K 
                Financial Instruments at Fair Value on a Recurring               
                Basis (Details) (Parentheticals)                                 
60: R46         Note 6 - Inventory (Details Textual)                HTML     29K 
61: R47         Note 6 - Inventory - Schedule of Inventory          HTML     35K 
                (Details)                                                        
62: R48         Note 7 - Prepaid Expenses - Prepaid Expenses        HTML     38K 
                (Details)                                                        
63: R49         Note 8 - Property and Equipment (Details Textual)   HTML     34K 
64: R50         Note 8 - Property and Equipment - Property and      HTML     42K 
                Equipment (Details)                                              
65: R51         Note 9 - Leases (Details Textual)                   HTML     51K 
66: R52         Note 9 - Leases - Components of Lease Expense       HTML     25K 
                (Details)                                                        
67: R53         Note 9 - Leases - Supplemental Balance Sheet        HTML     36K 
                Information (Details)                                            
68: R54         Note 9 - Leases - Supplemental Cash Flow and Other  HTML     28K 
                Information (Details)                                            
69: R55         Note 9 - Leases - Future Minimum Lease Payments     HTML     38K 
                (Details)                                                        
70: R56         Note 10 - Notes Payable, Related Parties (Details   HTML     32K 
                Textual)                                                         
71: R57         Note 10 - Notes Payable, Related Parties - Notes    HTML     79K 
                Payable, Related Parties (Details)                               
72: R58         Note 10 - Notes Payable, Related Parties - Notes    HTML    172K 
                Payable, Related Parties (Details)                               
                (Parentheticals)                                                 
73: R59         Note 10 - Notes Payable, Related Parties -          HTML     33K 
                Warrants Value, Option Pricing Model (Details)                   
74: R60         Note 11 - Notes Payable (Details Textual)           HTML     32K 
75: R61         Note 11 - Notes Payable - Notes Payable (Details)   HTML     46K 
76: R62         Note 11 - Notes Payable - Notes Payable (Details)   HTML     66K 
                (Parentheticals)                                                 
77: R63         Note 11 - Notes Payable - Warrants Value, Option    HTML     33K 
                Pricing Model (Details)                                          
78: R64         Note 11 - Notes Payable - Summary of Interest       HTML     42K 
                Expense on Notes Payable (Details)                               
79: R65         Note 12 - Stockholders' Equity (Details Textual)    HTML     70K 
80: R66         Note 13 - Options (Details Textual)                 HTML    208K 
81: R67         Note 13 - Options - Schedule of Options             HTML     40K 
                Outstanding and Exercisable (Details)                            
82: R68         Note 13 - Options - Options Activity (Details)      HTML     47K 
83: R69         Note 14 - Warrants (Details Textual)                HTML    107K 
84: R70         Note 14 - Warrants - Warrant Activity (Details)     HTML     38K 
85: R71         Note 15 - Earnings Per Share - Summary of Earnings  HTML     37K 
                Per Share (Details)                                              
86: R72         Note 15 - Earnings Per Share - Summary of Stock     HTML     33K 
                Options and Warrants Outstanding (Details)                       
87: R73         Note 16 - Income Taxes (Details Textual)            HTML     29K 
88: R74         Note 16 - Income Taxes - Effective Income Tax       HTML     41K 
                Reconciliation (Details)                                         
89: R75         Note 16 - Income Taxes - Schedule of Deferred Tax   HTML     49K 
                Assets and Liabilities (Details)                                 
90: R76         Note 17 - Subsequent Events (Details Textual)       HTML     89K 
11: XML         IDEA XML File -- Filing Summary                      XML    168K 
14: XML         XBRL Instance -- sowg20240318_s1a_htm                XML   2.43M 
10: EXCEL       IDEA Workbook of Financial Report Info              XLSX    170K 
 6: EX-101.CAL  XBRL Calculations -- sowg-20231231_cal               XML    167K 
 7: EX-101.DEF  XBRL Definitions -- sowg-20231231_def                XML   1.73M 
 8: EX-101.LAB  XBRL Labels -- sowg-20231231_lab                     XML   1.15M 
 9: EX-101.PRE  XBRL Presentations -- sowg-20231231_pre              XML   1.75M 
 5: EX-101.SCH  XBRL Schema -- sowg-20231231                         XSD    251K 
12: JSON        XBRL Instance as JSON Data -- MetaLinks              456±   729K 
13: ZIP         XBRL Zipped Folder -- 0001437749-24-009634-xbrl      Zip    532K 


‘EX-23.3’   —   Consent of Expert or Counsel


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



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Exhibit 23.3

 

 

 

mkcpas01.jpg

 

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

 

We hereby consent to the incorporation in this Registration Statement on Form S-1 of our report dated April 14, 2023, of Sow Good, Inc. relating to the audit of the consolidated financial statements as of December 31, 2022 and 2021, and for the periods then ended, and the reference to our firm under the caption “Experts” in the Registration Statement.

 

 

 

/s/ M&K CPAs, PLLC

 

 

The Woodlands, Texas

March 27, 2024

 

 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:3/27/24
4/14/2310-K
12/31/2210-K,  NT 10-K
12/31/2110-K,  4,  8-K
 List all Filings 


3 Subsequent Filings that Reference this Filing

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

 4/25/24  Sow Good Inc.                     S-1/A                  3:3.2M                                   Donnelley … Solutions/FA
 4/22/24  Sow Good Inc.                     S-1/A                  5:3.6M                                   Donnelley … Solutions/FA
 4/16/24  Sow Good Inc.                     S-1/A                  5:3.2M                                   Donnelley … Solutions/FA


28 Previous Filings that this Filing References

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

 3/22/24  Sow Good Inc.                     10-K       12/31/23   93:11M                                    RDG Filings/FA
 2/22/24  Sow Good Inc.                     8-K:3,5,8,9 2/15/24   20:1.8M                                   RDG Filings/FA
 1/25/24  Sow Good Inc.                     8-K:1,9     1/19/24   12:324K                                   RDG Filings/FA
 1/25/24  Sow Good Inc.                     DEFR14C                1:914K                                   RDG Filings/FA
 1/11/24  Sow Good Inc.                     8-K:5,9     1/05/24   12:301K                                   RDG Filings/FA
12/20/23  Sow Good Inc.                     8-K:5,9    12/15/23   13:321K                                   RDG Filings/FA
10/31/23  Sow Good Inc.                     8-K:1,9    10/26/23   12:284K                                   RDG Filings/FA
 5/15/23  Sow Good Inc.                     8-K:1,3,8,9 5/11/23   14:403K                                   GlobalOne Filings Inc/FA
 5/01/23  Sow Good Inc.                     8-K:1,3,9   4/25/23   13:390K                                   GlobalOne Filings Inc/FA
 8/25/22  Sow Good Inc.                     8-K:1,3,9   8/23/22   14:412K                                   GlobalOne Filings Inc/FA
 5/03/22  Sow Good Inc.                     8-K:5,9     4/30/22   11:225K                                   GlobalOne Filings Inc/FA
 4/14/22  Sow Good Inc.                     8-K:1,3,9   4/08/22   13:361K                                   GlobalOne Filings Inc/FA
 1/04/22  Sow Good Inc.                     8-K:1,3,9  12/31/21   13:402K                                   GlobalOne Filings Inc/FA
 7/07/21  Sow Good Inc.                     8-K:1,3,8,9 7/02/21    3:108K                                   GlobalOne Filings Inc/FA
 3/31/21  Sow Good Inc.                     10-K       12/31/20  100:5.8M                                   GlobalOne Filings Inc/FA
 2/05/21  Sow Good Inc.                     8-K:1,3,8,9 2/05/21    3:102K                                   GlobalOne Filings Inc/FA
 1/22/21  Sow Good Inc.                     8-K:1,5,8,9 1/20/21    4:1.2M                                   GlobalOne Filings Inc/FA
10/06/20  Sow Good Inc.                     8-K:1,2,5,8 9/30/20    3:87K                                    GlobalOne Filings Inc/FA
 8/11/20  Sow Good Inc.                     10-Q        6/30/20   68:2.7M                                   GlobalOne Filings Inc/FA
 6/17/20  Sow Good Inc.                     SC 13D/A               2:193K Allied Gaming & Entertainment Inc GlobalOne Filings Inc/FA
 2/26/20  Sow Good Inc.                     8-K:5,9     2/26/20    3:197K                                   GlobalOne Filings Inc/FA
 1/10/20  Sow Good Inc.                     DEF 14C     1/10/20    1:305K                                   GlobalOne Filings Inc/FA
 3/06/18  Sow Good Inc.                     8-K:1,5,9   3/01/18    3:65K                                    GlobalOne Filings Inc/FA
12/14/16  Sow Good Inc.                     8-K:5,8,9  12/12/16    3:144K                                   GlobalOne Filings Inc/FA
 3/28/13  Sow Good Inc.                     10-K       12/31/12   69:5.7M                                   Publicease Inc./FA
 9/27/12  Sow Good Inc.                     8-K:1,5,9   9/25/12    3:100K                                   Publicease Inc./FA
 3/26/12  Sow Good Inc.                     PRE 14C     3/21/12    1:402K                                   Publicease Inc./FA
 8/22/11  Sow Good Inc.                     S-1                   55:5.9M                                   Publicease Inc./FA
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