SEC Comment Letter 0000000000-22-013943 to Skillsoft Corp. (SKIL, SKILW) (CIK 0001774675) (SKIL)

Skillsoft Corp. (SKIL, SKILW) (CIK 0001774675)
Date: Dec. 28, 2022 · CIK: 0001774675 · Accession: 0000000000-22-013943

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AI Filing Summary & Sentiment

File numbers found in text: 333-268938

Date

December 28, 2022

Author

Office of Technology

Form

UPLOAD

Company

Skillsoft Corp. (SKIL, SKILW) (CIK 0001774675)

Letter

United States securities and exchange commission logo December 28, 2022 Richard Walker Chief Executive Officer Skillsoft Corp. 300 Innovative Way, Suite 201 Nashua, New Hampshire 03062 Re:Skillsoft Corp. Registration Statement on Form S-3 Filed December 22, 2022 File No. 333-268938 Dear Richard Walker: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Josh Shainess, Legal Branch Chief, at 202-551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Merritt Johnson

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United States securities and exchange commission logo
December 28, 2022
Richard Walker
Chief Executive Officer
Skillsoft Corp.
300 Innovative Way, Suite 201
Nashua, New Hampshire 03062
Re:Skillsoft Corp.
Registration Statement on Form S-3
Filed December 22, 2022
File No. 333-268938
Dear Richard Walker:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Josh Shainess, Legal
Branch Chief, at 202-551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Merritt Johnson

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