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
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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
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