SEC Comment Letter 0000000000-23-001377 to Tempo Automation Holdings, Inc. (TMPOQ) (CIK 0001813658)
Tempo Automation Holdings, Inc. (TMPOQ) (CIK 0001813658)
Date: Feb. 9, 2023 · CIK: 0001813658 · Accession: 0000000000-23-001377
AI Filing Summary & Sentiment
File numbers found in text: 333-268958
Letter
United States securities and exchange commission logo February 9, 2023 Joy Weiss President and Chief Executive Officer Tempo Automation Holdings, Inc. 2460 Alameda Street San Francisco, CA 94103 Re:Tempo Automation Holdings, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed January 26, 2023 File No. 333-268958 Dear Joy Weiss: We have limited our review of your amended registration statement to those issues we have addressed in our 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 amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 18, 2023 letter. Amendment No. 1 to Registration Statement on Form S-1 filed January 26, 2023 Management's Discussion and Analysis, page 63 1.We note your response to prior comment 8. Please disclose that you lowered your 2023 projections and briefly explain why you lowered the projections.
FirstName LastNameJoy Weiss Comapany NameTempo Automation Holdings, Inc. February 9, 2023 Page 2 FirstName LastName Joy Weiss Tempo Automation Holdings, Inc. February 9, 2023 Page 2 Please contact Thomas Jones, Staff Attorney, at 202-551-3602 or Erin Purnell, Legal Branch Chief, at 202-551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ryan J. Maierson
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United States securities and exchange commission logo
February 9, 2023
Joy Weiss
President and Chief Executive Officer
Tempo Automation Holdings, Inc.
2460 Alameda Street
San Francisco, CA 94103
Re:Tempo Automation Holdings, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed January 26, 2023
File No. 333-268958
Dear Joy Weiss:
We have limited our review of your amended registration statement to those issues we
have addressed in our 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 amending your registration statement and providing the
requested information. 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 any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our January 18, 2023 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed January 26, 2023
Management's Discussion and Analysis, page 63
1.We note your response to prior comment 8. Please disclose that you lowered your 2023
projections and briefly explain why you lowered the projections.
FirstName LastNameJoy Weiss
Comapany NameTempo Automation Holdings, Inc.
February 9, 2023 Page 2
FirstName LastName
Joy Weiss
Tempo Automation Holdings, Inc.
February 9, 2023
Page 2
Please contact Thomas Jones, Staff Attorney, at 202-551-3602 or Erin Purnell, Legal
Branch Chief, at 202-551-3454 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Ryan J. Maierson