Correspondence 0001104659-24-041963 from Angel Studios, Inc. (CIK 0001671941)
Angel Studios, Inc. (CIK 0001671941)
Date: April 1, 2024 · CIK: 0001671941 · Accession: 0001104659-24-041963
AI Filing Summary & Sentiment
File numbers found in text: 000-56642
Referenced dates: March 26, 2024
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CORRESP
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Kathy A. Lawrence
Direct Dial: 804.420.6016
klawrence@williamsmullen.com
April 1, 2024
VIA EDGAR AND FEDEX OVERNIGHT
Ms. Kate Beukenkamp
Mr. Donald Field
Division of Corporation Finance
Office of Trade & Services
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re:
Angel Studios, Inc.
Registration Statement on Form 10-12G
Filed February 27, 2024
File No. 000-56642
Dear Ms. Beukenkamp and Mr. Field:
On behalf of our client, Angel
Studios, Inc., a Delaware corporation (the “Company”), this letter is submitted in response to the comment letter dated
March 26, 2024 (the “Comment Letter”) received from the staff of the Division of Corporation Finance (the “Staff”)
of the U.S. Securities and Exchange Commission regarding the Company’s Registration Statement on Form 10-12G filed on February 27,
2024 (the “Registration Statement”).
The Comment Letter instructed
the Company to respond within ten business days by providing the requested information or to advise the Staff as soon as possible when
the Company will respond. This letter is to inform the Staff that the Company intends to submit a response to the Comment Letter (the
“Response Letter”), contemporaneously with the filing of Amendment No. 1 to the Registration Statement (“Amendment
No. 1”), on or about April 19, 2024, in advance of the April 29, 2024 effective date of the Registration Statement. The Response
Letter and Amendment No. 1 will address, and will contain changes made in response to, each Staff comment contained in the Comment Letter.
Amendment No.1 will also include the Company’s audited financial statements for the fiscal year ended December 31, 2023.
If the above timing for the
Response Letter is not suitable to the Staff, or you have any further questions concerning the Registration Statement, please do not hesitate
to contact the undersigned at (804) 420-6016 or klawrence@williamsmullen.com, or my colleague, T. Rhys James, at (757) 473-5304 or rjames@williamsmullen.com.
Sincerely,
/s/
Kathryn A Lawrence
Kathryn
A. Lawrence
cc:
Patrick Reilly, Angel Studios, Inc.
T. Rhys James, Williams Mullen
Williams
Mullen Center | 200 South 10th Street, Suite 1600 Richmond, VA 23219 | P.O. Box 1320 Richmond, VA 23218
T
804.420.6000 F 804.420.6507 | williamsmullen.com | A Professional Corporation