SEC Comment Letter for GigCapital3, Inc. (ZEVY) (CIK 0001802749) — Aug 17, 2022
GigCapital3, Inc. (ZEVY) (CIK 0001802749)
Date: Aug. 17, 2022 · CIK: 0001802749 · Accession: 0000000000-22-008763
AI Filing Summary & Sentiment
File numbers found in text: 333-266736
Letter
United States securities and exchange commission logo August 17, 2022 Steve Mason Chief Legal Officer Lightning eMotors, Inc. 815 14th Street SW, Suite A100 Loveland, Colorado 80537 Re:Lightning eMotors, Inc. Registration Statement on Form S-3 Filed August 10, 2022 File No. 333-266736 Dear Mr. Mason: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Michael B. Kirwan
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United States securities and exchange commission logo
August 17, 2022
Steve Mason
Chief Legal Officer
Lightning eMotors, Inc.
815 14th Street SW, Suite A100
Loveland, Colorado 80537
Re:Lightning eMotors, Inc.
Registration Statement on Form S-3
Filed August 10, 2022
File No. 333-266736
Dear Mr. Mason:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Michael B. Kirwan