SEC Comment Letter for CLOVER HEALTH INVESTMENTS, (CLOV) — Feb 20, 2020
CLOVER HEALTH INVESTMENTS, CORP. /DE (CLOV) (CIK 0001801170)
Date: Feb. 20, 2020 · CIK: 0001801170 · Accession: 0000000000-20-001586
AI Filing Summary & Sentiment
Letter
February 20, 2020 Chamath Palihapitiya Chief Executive Officer Social Capital Hedosophia Holdings Corp. III 317 University Ave, Suite 200 Palo Alto, CA 94301 Re:Social Capital Hedosophia Holdings Corp. III Draft Registration Statement on Form S-1 Submitted January 31, 2020 CIK No 0001801170 Dear Mr. Palihapitiya: We have reviewed your draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form S-1 filed January 31, 2020 Financial Statements, page F-1 1.Please tell us how you determined it would be appropriate to include unaudited interim results as of January 21, 2020 and for the period from January 1, 2020 through January 21, 2020.
FirstName LastNameChamath Palihapitiya Comapany NameSocial Capital Hedosophia Holdings Corp. III February 20, 2020 Page 2 FirstName LastName Chamath Palihapitiya Social Capital Hedosophia Holdings Corp. III February 20, 2020 Page 2 You may contact Babette Cooper at 202-551-3396 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Please contact Pam Howell at 202-551-3357 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Gregg A. Noel
Show Raw Text
February 20, 2020
Chamath Palihapitiya
Chief Executive Officer
Social Capital Hedosophia Holdings Corp. III
317 University Ave, Suite 200
Palo Alto, CA 94301
Re:Social Capital Hedosophia Holdings Corp. III
Draft Registration Statement on Form S-1
Submitted January 31, 2020
CIK No 0001801170
Dear Mr. Palihapitiya:
We have reviewed your draft registration statement and have the following comment. In
our comment, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form S-1 filed January 31, 2020
Financial Statements, page F-1
1.Please tell us how you determined it would be appropriate to include unaudited interim
results as of January 21, 2020 and for the period from January 1, 2020 through January 21,
2020.
FirstName LastNameChamath Palihapitiya
Comapany NameSocial Capital Hedosophia Holdings Corp. III
February 20, 2020 Page 2
FirstName LastName
Chamath Palihapitiya
Social Capital Hedosophia Holdings Corp. III
February 20, 2020
Page 2
You may contact Babette Cooper at 202-551-3396 or Kristina Marrone at 202-551-3429
if you have questions regarding comments on the financial statements and related
matters. Please contact Pam Howell at 202-551-3357 or David Link at 202-551-3356 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Gregg A. Noel