SEC Comment Letter for Newborn Acquisition Corp (CIK 0001780262) — Jan 15, 2021
Newborn Acquisition Corp (CIK 0001780262)
Date: Jan. 15, 2021 · CIK: 0001780262 · Accession: 0000000000-21-000547
AI Filing Summary & Sentiment
File numbers found in text: 001-39230
Letter
United States securities and exchange commission logo January 15, 2021 Wenhui Xiong Chairman and Chief Executive Officer Newborn Acquisition Corp Room 801, Building C SOHO Square, No. 88 Zhongshan East 2nd Road, Huangpu District Shanghai, 200002, China Re:Newborn Acquisition Corp Preliminary Proxy Statement on Schedule 14A Filed December 23, 2020 File No. 001-39230 Dear Mr. Xiong: We have reviewed your filing and have the following comment. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Preliminary Proxy Statement on Schedule 14A filed December 23, 2020 General 1.Please revise this document to comply with all applicable comments issued in regards to NB Merger Corp.'s Form S-4 filed December 21, 2020. 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. You may contact Charles Eastman at (202) 551-3794 or Andrew Blume at (202) 551- 3254 if you have questions regarding comments on the financial statements and related matters. Please contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal Branch Chief, at (202) 551-3397 with any other questions.
FirstName LastNameWenhui Xiong Comapany NameNewborn Acquisition Corp January 15, 2021 Page 2 FirstName LastName Wenhui Xiong Newborn Acquisition Corp January 15, 2021 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing cc: Giovanni Caruso
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United States securities and exchange commission logo
January 15, 2021
Wenhui Xiong
Chairman and Chief Executive Officer
Newborn Acquisition Corp
Room 801, Building C
SOHO Square, No. 88
Zhongshan East 2nd Road, Huangpu District
Shanghai, 200002, China
Re:Newborn Acquisition Corp
Preliminary Proxy Statement on Schedule 14A
Filed December 23, 2020
File No. 001-39230
Dear Mr. Xiong:
We have reviewed your filing and have the following comment.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Preliminary Proxy Statement on Schedule 14A filed December 23, 2020
General
1.Please revise this document to comply with all applicable comments issued in regards to
NB Merger Corp.'s Form S-4 filed December 21, 2020.
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.
You may contact Charles Eastman at (202) 551-3794 or Andrew Blume at (202) 551-
3254 if you have questions regarding comments on the financial statements and related
matters. Please contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal Branch Chief, at
(202) 551-3397 with any other questions.
FirstName LastNameWenhui Xiong
Comapany NameNewborn Acquisition Corp
January 15, 2021 Page 2
FirstName LastName
Wenhui Xiong
Newborn Acquisition Corp
January 15, 2021
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Giovanni Caruso