SEC Comment Letter 0000000000-23-001289 to Distoken Acquisition Corp (DIST, DISTR, DISTW) (CIK 0001818605)
Distoken Acquisition Corp (DIST, DISTR, DISTW) (CIK 0001818605)
Date: Feb. 8, 2023 · CIK: 0001818605 · Accession: 0000000000-23-001289
AI Filing Summary & Sentiment
File numbers found in text: 333-248822
Letter
United States securities and exchange commission logo February 8, 2023 Jian Zhang Chairman and Chief Executive Officer Distoken Acquisition Corporation Unit 1006, Block C, Jinshangjun Park No. 2 Xiaoba Road, Panlong District Kunming, Yunnan, People's Republic of China Re:Distoken Acquisition Corporation Amendment No. 8 to Registration Statement on Form S-1 Filed February 3, 2023 File No. 333-248822 Dear Jian Zhang: We have reviewed your amended 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 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. Amendment No. 8 to Registration Statement on Form S-1 filed February 3, 2023 General 1.We note your revisions regarding a nine-month deadline to complete an initial business combination, which could be extended to 18 months. Please reconcile with the time periods in Section 48.7 of Exhibit 3.3. You may contact Heather Clark at (202) 551-3624 or Jean Yu at (202) 551-3305 if you have questions regarding comments on the financial statements and related matters. Please contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal Branch Chief, at (202) 551-3397 with any other questions.
FirstName LastNameJian Zhang Comapany NameDistoken Acquisition Corporation February 8, 2023 Page 2 FirstName LastName Jian Zhang Distoken Acquisition Corporation February 8, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing cc: Richard I. Anslow, Esq.
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United States securities and exchange commission logo
February 8, 2023
Jian Zhang
Chairman and Chief Executive Officer
Distoken Acquisition Corporation
Unit 1006, Block C, Jinshangjun Park
No. 2 Xiaoba Road, Panlong District
Kunming, Yunnan, People's Republic of China
Re:Distoken Acquisition Corporation
Amendment No. 8 to Registration Statement on Form S-1
Filed February 3, 2023
File No. 333-248822
Dear Jian Zhang:
We have reviewed your amended 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 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.
Amendment No. 8 to Registration Statement on Form S-1 filed February 3, 2023
General
1.We note your revisions regarding a nine-month deadline to complete an initial business
combination, which could be extended to 18 months. Please reconcile with the time
periods in Section 48.7 of Exhibit 3.3.
You may contact Heather Clark at (202) 551-3624 or Jean Yu at (202) 551-3305 if you
have questions regarding comments on the financial statements and related matters. Please
contact Geoff Kruczek at (202) 551-3641 or Jay Ingram, Legal Branch Chief, at (202) 551-3397
with any other questions.
FirstName LastNameJian Zhang
Comapany NameDistoken Acquisition Corporation
February 8, 2023 Page 2
FirstName LastName
Jian Zhang
Distoken Acquisition Corporation
February 8, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Richard I. Anslow, Esq.