# DEALMAKER SECURITIES LLC X-17A-5 (2023-07-14) — Broker-dealer annual report - Company: DEALMAKER SECURITIES LLC - Form: X-17A-5 - Filed: 2023-07-14 - Period: 2023-03-31 - Accession: 0001872856-23-000002 - CIK: 1872856 - File #: 8-70756 - Type: Broker-dealer - Material weakness: No - Auditor: Nawrocki Smith LLP - Auditor location: Hauppage, NY - Contact: Jonathan Self - Phone: 404-596-5393 - Email: jself@dealmakersecunties.com - Website: dealmakersecunties.com - Signed by: Jonathan Self (CFO/CCO) Original filing: https://www.sec.gov/Archives/edgar/data/1872856/000187285623000002/DMS_Audit_Public_SEC_2.pdf --- {0}------------------------------------------------ | OMB Number: 3235-0123
FOR PUBLIC RELEASE
SECURITIES AND EXCHANGE COMMISSION
Expires: Oct. 31, 2023
Washington, D.C. 20549
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hours per response: 12
ANNUAL REPORTS
SEC FILE NUMBER
FORM X-17A-5
PART III
FACING PAGE
Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934.
FILING FOR THE PERIOD BEGINNING 03/16/22
AND ENDING 03/31/23
MM/DD/YY
MM/DD/YY
A. REGISTRANT IDENTIFICATION
NAME OF FIRM: DealMaker Securities LLC
TYPE OF REGISTRANT (check all applicable boxes):
Broker-dealer
OSecurity-based swap dealer
[]Major security-based swap participant
Check here if respondent is also an OTC derivatives dealer
ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.)
105 Maxess Road, Suite 124
(No. and Street)
Melville, NY 11747
ICTLy
State
(Zip Code)
PERSON TO CONTACT WITH REGARD TO THIS FILING
jself@dealmakersecunties.com
(404) 596-5393
Jonathan Self
(Area Code - Telephone Number)
(Name)
(Email Address)
B. ACCOUNTANT IDENTIFICATION
INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filling*
Nawrocki Smith LLP
(Name - If Individual, state last, first, and middle name)
100 Motor Parkway, Suite 580
Hauppage
NY
Angress)
(City)
(State)
(Zip Code)
March 4, 2009
3370
(Date of Registration with PCAOB)(if applicable)
(PCAOB Registration Number, if applicable)
FOR OFFICIAL USE ONLY | | OMB APPROWAL | UNITEDS THE | | | |-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------|--------------|-------------|--|--| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 11788 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 100 Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number. {1}------------------------------------------------ OATH OR AFFIRMATION Jonathan Self swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of DealMaker Securities LLC . as of 2.023 is true and correct. I further swear (or affirm) that neither the company nor any m/d March 31 partner, officer, director, or equivalent person, as the case may proprietary interest in any account classified solely as that of a customer. Fran Gevantschniter Barrister & Solicitor Signature: Commissioner & Notary Public Sign here 1 Dundas Street West, Suite 2500 Title: Toronto, ON. Canada, M5G 1Z3 CFO COO Notary Public 30 V 14, 14, 16, 5 This filing \* contains (check all applicable boxes): TI la] Statement of financial condition. (b) Notes to consolidated statement of financial condition. I (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income las defined in § 210.1-02 of Regulation S-X]. O Id) Statement of cash flows. [ (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. [ f] Statement of changes in liabilities subordinated to claims of creditors. [ ] Notes to consolidated financial statements. [ [h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable. [i) Computation of tangible net worth under 17 CFR 240.18a-2. [i) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. Ik) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - [1) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3. - [m] Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - In Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3[p)(2) or 17 CFR 240.18a-4, as applicable. - 1 (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.183-1, 17 CFR 240.188-1, or 17 CFR 240.183-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist. - Ip) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - (g) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable. - [r] Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.1Ba-7, as applicable. - (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - (t) Independent public accountant's report based on an examination of the statement of financial condition. - (u) Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - [ [v] Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - [ 1x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.17a-12, as applicable. - [ (y) Report describing any material inadequacies found to existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k). = (z) Other: \*\* To request confidential treatment of chis filing, see 17 CFR 240.17c-5(e)(3) or 17 CFR 240.180-7(d)(2), as applicable. {2}------------------------------------------------ ## **DEALMAKER SECURITIES, LLC** (A LIMITED LIABILITY COMPANY) FINANCIAL STATEMENTS FOR THE PERIOD FROM INCEPTION (MARCH 16, 2022) THROUGH MARCH 31 , 2023 AND REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM {3}------------------------------------------------ # **DEALMAKER SECURITIES, LLC** (A LIMITED LIABILITY COMPANY) ## **Table of Contents** | Report of Independent Registered Public Accounting Firm

1 | | |------------------------------------------------------------------|--| | Statement of Financial Condition 2 | | | Notes to Financial Statement.


3-4 | | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) ## **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** To the Members of Dealmaker Securities, LLC: ## **Opinion on the Financial Statement** We have audited the accompanying statement of financial condition of Dealmaker Securities, LLC (the "Company") as of March 31, 2023, and the related notes (collectively referred to as the "financial statement"). In our opinion, the financial statement presents fairly, in all material respects, the financial position of Dealmaker Securities, LLC as of March 31, 2023 in conformity with accounting principles generally accepted in the United States of America. #### **Basis for Opinion** This financial statement is the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statement based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the U.S. Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statement, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our opinion. We have served as Dealmaker Securities, LLC's auditor since 2023. Hauppauge, New York July 14, 2023 {5}------------------------------------------------ # **DEALMAKER SECURITIES, LLC** (A LIMITED LIABILITY COMPANY) #### **STATEMENT OF FINANCIAL CONDITION** **INCEPTION (MARCH 16, 2022) THROUGH MARCH 31, 2023** **ASSETS** | CURRENT ASSETS
Cash
Accrued revenue
lntercompany receivable
Prepaid expenses | \$ | 139,723
334,243
202,378
33,260 | |------------------------------------------------------------------------------------------|------|-----------------------------------------| | Total current assets | I | 709,604 | | TOTAL ASSETS | I \$ | 709,604 | | LIABILITIES AND MEMBERS' EQUITY | | | | CURRENT LIABILITIES
Accounts payable and accrued expenses
Deferred revenue | \$ | 18,650
58,747 | | | | | | TOTAL LIABILITIES | I | 77,397 | | MEMBERS' EQUITY | | 632,207 | The accompanying notes are an integral part of these financial statements. {6}------------------------------------------------ # **DEALMAKER SECURITIES LLC** NOTES TO FINANCIAL STATEMENTS MARCH 31, 2023 ## **1. ORGANIZATION AND NATURE OF BUSINESS** DealMaker Securities LLC (the "Company") is a broker-dealer registered with the U.S. Securities and Exchange Commission (the "SEC"), and is a member of the Financial Industry Regulatory Authority, Inc. ("FINRA"). The Company received its approval for membership on March 16, 2022. The Company is a Delaware limited liability company ("LLC"). The Company operates as a limited purpose broker-dealer and has the ability to participate in investment banking transactions, specific to those with applicable exemptions or exceptions from registration, which include privately placed transactions for corporations and other companies with tax flow-through treatment. Since the Company is an LLC, the members are not liable for the debts, obligations, or liabilities of the Company, whether arising in contract, tort or otherwise, unless the members have signed a specific guarantee. ## **2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** ### Basis of Accounting The Company maintains its books and records on the accrual basis of accounting for financial reporting purposes, which is in accordance with U.S. generally accepted accounting principles and is required by the SEC and FINRA. ## Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S. GMP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. #### Income Taxes The Company is an LLC taxed as a partnership for income tax reporting purposes and as such, is not subject to income tax. Accordingly, no provision for income taxes is provided in the financial statements. ## Concentration of Credit Risk The Company maintains its cash in bank deposit accounts, which at times may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk for cash. {7}------------------------------------------------ ## Government and Other Regulation The Company's business is subject to significant regulation by governmental agencies and selfregulatory organizations. Such regulation includes, among other things, periodic examinations by these regulatory bodies to determine whether the Company is conducting and reporting its operations in accordance with the applicable requirements of these organizations. ## **4. COMMITMENTS AND CONTINGENCIES** In the normal course of its business, the Company indemnifies and guarantees certain service providers, such as escrow and custody agents, trustees and administrators, against specified potential losses in connection with their acting as an agent of, or providing services to, the Company or its affiliates. The Company also indemnifies some clients against potential losses incurred in the event specified third-party service providers, including escrow agents and thirdparty brokers, improperly execute transactions. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications. For the period ended March 31, 2023, the Company experienced no material net losses as result of the indemnity. The Company has evaluated commitments and contingencies in accordance with Accounting Standards Codification 450, Contingencies (ASC 450) and Accounting Standards Codification 440, Commitments (ASC 440). Management has determined that no significant commitments or contingencies exist as of March 31, 2023. ## **5. RELATED PARTY TRANSACTIONS** The Company has two agreements with Novation Solutions, Inc., an affiliate of the Company: an expense sharing agreement and a technology & services agreement. As of March 31, 2023, the Company had a receivable due from related parties of \$202,378. # **6. SUBSEQUENT EVENTS** The Company has evaluated subsequent events through the date that its financial statements were available for issuance and determined that there are no material subsequent events requiring adjustment to or disclosure in its financial statements. Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.