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SEC Comment Letter 0000000000-24-010790 to Nordicus Partners Corp (NORD) (CIK 0001011060) (NORD)

Nordicus Partners Corp (NORD) (CIK 0001011060)
Date: Sept. 23, 2024 · CIK: 0001011060 · Accession: 0000000000-24-010790

AI Filing Summary & Sentiment

Date
September 23, 2024
Author
Division of
Form
UPLOAD
Company
Nordicus Partners Corp (NORD) (CIK 0001011060)

Letter

Re: Alteral Therapeutics ApS Nordicus Partners Corporation Schedule 13D Filed by Alteral Therapeutics ApS Filed June 5, 2024 File No. 005-48655 Dear Allan Traugott Wehnert:

September 23, 2024

Allan Traugott Wehnert Chief Executive Officer Alteral Therapeutics ApS Mesterlodden 3 A, First Floor DK-2820 Gentofte Denmark

We have conducted a limited review of the above-captioned filing and have the following comments.

Please respond to this letter by amending the filing or by providing the requested information. If you do not believe our comments apply to your facts and circumstances or that an amendment is appropriate, please advise us why in a response letter.

After reviewing any amendment to the filing and any information provided in response to these comments, we may have additional comments.

Schedule 13D Filed June 5, 2024 General

1. We note the date of the event reported as requiring the filing of the Schedule 13D was May 14, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing of a Schedule 13D within five business days after the date beneficial ownership of more than five percent of a class of equity securities specified in Rule 13d-1(i)(1) was acquired. Based on the May 14, 2024 event date, the Schedule 13D submitted on June 5, 2024 was not timely filed. Please advise us why the Schedule 13D was not filed within the required five business days after the date of the acquisition. September 23, 2024 Page 2 Item 2, page 3

2. We note that the cover page indicates that the Reporting Person is a partnership. Please amend this section to provide the information specified in Item 2 of Schedule 13D for each person specified in Instruction C within the "Special Instructions for Complying With Schedule 13D" at Rule 13d-101 of Regulation 13D-G. Item 4, page 3

3. Please amend Item 4 of the Schedule 13D to include any plans or proposals which relate to or would result in the enumerated items listed in subsections (a)-(j) of Item 4 of Schedule 13D. To the extent no plans or proposals that relate to or would result in any of the actions described in Item 4(a)-(j) exist, please affirmatively so state. See Instruction A within the "Special Instructions for Complying With Schedule 13D" at Rule 13d-101 of Regulation 13D-G.

We remind you that the filing person is responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please direct any questions to Shane Callaghan at 202-551-6977 or Nicholas Panos at 202-551-3266.

Sincerely,
Division of
Corporation Finance
Office of Mergers
& Acquisitions

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                           September 23, 2024

Allan Traugott Wehnert
Chief Executive Officer
Alteral Therapeutics ApS
Mesterlodden 3 A, First Floor
DK-2820 Gentofte
Denmark

       Re: Alteral Therapeutics ApS
           Nordicus Partners Corporation
           Schedule 13D Filed by Alteral Therapeutics ApS
           Filed June 5, 2024
           File No. 005-48655
Dear Allan Traugott Wehnert:

     We have conducted a limited review of the above-captioned filing and have
the following
comments.

       Please respond to this letter by amending the filing or by providing the
requested
information. If you do not believe our comments apply to your facts and
circumstances or that an
amendment is appropriate, please advise us why in a response letter.

        After reviewing any amendment to the filing and any information
provided in response to
these comments, we may have additional comments.

Schedule 13D Filed June 5, 2024
General

1.     We note the date of the event reported as requiring the filing of the
Schedule 13D was
       May 14, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing of a
Schedule 13D
       within five business days after the date beneficial ownership of more
than five percent of
       a class of equity securities specified in Rule 13d-1(i)(1) was acquired.
Based on the May
       14, 2024 event date, the Schedule 13D submitted on June 5, 2024 was not
timely filed.
       Please advise us why the Schedule 13D was not filed within the required
five business
       days after the date of the acquisition.
 September 23, 2024
Page 2
Item 2, page 3

2.     We note that the cover page indicates that the Reporting Person is a
partnership. Please
       amend this section to provide the information specified in Item 2 of
Schedule 13D for
       each person specified in Instruction C within the "Special Instructions
for Complying
       With Schedule 13D" at Rule 13d-101 of Regulation 13D-G.
Item 4, page 3

3.     Please amend Item 4 of the Schedule 13D to include any plans or
proposals which relate
       to or would result in the enumerated items listed in subsections (a)-(j)
of Item 4 of
       Schedule 13D. To the extent no plans or proposals that relate to or
would result in any of
       the actions described in Item 4(a)-(j) exist, please affirmatively so
state. See Instruction A
       within the "Special Instructions for Complying With Schedule 13D" at
Rule 13d-101 of
       Regulation 13D-G.

        We remind you that the filing person is responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

      Please direct any questions to Shane Callaghan at 202-551-6977 or
Nicholas Panos at
202-551-3266.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Mergers
& Acquisitions
</TEXT>
</DOCUMENT>