SEC Comment Letter for Newborn Acquisition Corp (CIK 0001780262) — Feb 12, 2021
Newborn Acquisition Corp (CIK 0001780262)
Date: Feb. 12, 2021 · CIK: 0001780262 · Accession: 0000000000-21-001814
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File numbers found in text: 001-39230
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United States securities and exchange commission logo
February 12, 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 completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Giovanni Caruso