SEC Comment Letter for byNordic Acquisition Corp (BYNO, BYNOU, BYNOW) (CIK 0001801417) (BYNO) — Apr 7, 2020
byNordic Acquisition Corp (BYNO, BYNOU, BYNOW) (CIK 0001801417)
Date: April 7, 2020 · CIK: 0001801417 · Accession: 0000000000-20-002999
AI Filing Summary & Sentiment
Letter
April 6, 2020 Michael Hermansson Chief Executive Officer byNordic Acquisition Corp c/o Pir 29 Einar Hansens Esplanad 29 211 13 Malmö, Sweden Re:byNordic Acquisition Corp Draft Registration Statement on Form S-1 Submitted on March 10, 2020 CIK No. 0001801417 Dear Mr. Hermansson: 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 submitted on March 10, 2020 Signatures, page II-8 1.Please revise to have your principal accounting officer or controller sign the registration statement. If someone has signed in more than one capacity, indicate each capacity in which he or she has signed. Refer to Instructions for Signatures on Form S-1.
You may contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Please
FirstName LastNameMichael Hermansson Comapany NamebyNordic Acquisition Corp April 6, 2020 Page 2 FirstName LastName Michael Hermansson byNordic Acquisition Corp April 6, 2020 Page 2 contact Ronald Alper at 202-551-3329 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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April 6, 2020
Michael Hermansson
Chief Executive Officer
byNordic Acquisition Corp
c/o Pir 29
Einar Hansens Esplanad 29
211 13 Malmö, Sweden
Re:byNordic Acquisition Corp
Draft Registration Statement on Form S-1
Submitted on March 10, 2020
CIK No. 0001801417
Dear Mr. Hermansson:
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 submitted on March 10, 2020
Signatures, page II-8
1.Please revise to have your principal accounting officer or controller sign the registration
statement. If someone has signed in more than one capacity, indicate each capacity in
which he or she has signed. Refer to Instructions for Signatures on Form S-1.
You may contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters. Please
FirstName LastNameMichael Hermansson
Comapany NamebyNordic Acquisition Corp
April 6, 2020 Page 2
FirstName LastName
Michael Hermansson
byNordic Acquisition Corp
April 6, 2020
Page 2
contact Ronald Alper at 202-551-3329 or David Link at 202-551-3356 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction