SEC Comment Letter for Evolv Technologies Holdings, Inc. (EVLV, EVLVW) (CIK 0001805385) (EVLV) — Apr 2, 2020
Evolv Technologies Holdings, Inc. (EVLV, EVLVW) (CIK 0001805385)
Date: April 2, 2020 · CIK: 0001805385 · Accession: 0000000000-20-002844
AI Filing Summary & Sentiment
Letter
April 2, 2020 Kevin Charlton Chief Executive Officer NewHold Investment Corp. 950 McCarty Street, Building A Houston, TX 77029 Re:NewHold Investment Corp. Draft Registration Statement on Form S-1 Submitted March 10, 2020 CIK No. 0001805385 Dear Mr. Charlton: We have reviewed your draft registration statement and have the following comments. In some of our comments, 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 comments apply 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 these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement filed March 10, 2020 General 1.Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications.
FirstName LastNameKevin Charlton Comapany NameNewHold Investment Corp. April 2, 2020 Page 2 FirstName LastName Kevin Charlton NewHold Investment Corp. April 2, 2020 Page 2 Notes to Financial Statements Note 2 Summary of Significant Accounting Policies Subsequent Events, page F-11 2.Please revise your note to disclose the subsequent events through the date the financial statements are issued, under ASC 855-10-25-1A. Otherwise, explain to us why the guidance is not applicable. You may contact Andi Carpenter at 202-551-3645 or John Cash at 202-551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Purnell at 202-551-3454 or Geoffrey Kruczek at 202-551-3641 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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April 2, 2020
Kevin Charlton
Chief Executive Officer
NewHold Investment Corp.
950 McCarty Street, Building A
Houston, TX 77029
Re:NewHold Investment Corp.
Draft Registration Statement on Form S-1
Submitted March 10, 2020
CIK No. 0001805385
Dear Mr. Charlton:
We have reviewed your draft registration statement and have the following comments. In
some of our comments, 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 comments apply 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 these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement filed March 10, 2020
General
1.Please supplementally provide us with copies of all written communications, as defined in
Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf,
present to potential investors in reliance on Section 5(d) of the Securities Act, whether or
not they retain copies of the communications.
FirstName LastNameKevin Charlton
Comapany NameNewHold Investment Corp.
April 2, 2020 Page 2
FirstName LastName
Kevin Charlton
NewHold Investment Corp.
April 2, 2020
Page 2
Notes to Financial Statements
Note 2 Summary of Significant Accounting Policies
Subsequent Events, page F-11
2.Please revise your note to disclose the subsequent events through the date the financial
statements are issued, under ASC 855-10-25-1A. Otherwise, explain to us why the
guidance is not applicable.
You may contact Andi Carpenter at 202-551-3645 or John Cash at 202-551-3768 if you
have questions regarding comments on the financial statements and related matters. Please
contact Erin Purnell at 202-551-3454 or Geoffrey Kruczek at 202-551-3641 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing