SEC Comment Letter 0000000000-22-012708 to OCA Acquisition Corp. (OCAX, OCAXU, OCAXW) (CIK 0001820175)
OCA Acquisition Corp. (OCAX, OCAXU, OCAXW) (CIK 0001820175)
Date: Nov. 23, 2022 · CIK: 0001820175 · Accession: 0000000000-22-012708
AI Filing Summary & Sentiment
File numbers found in text: 001-39901
Letter
United States securities and exchange commission logo November 23, 2022 Jeffrey Glat Chief Financial Officer OCA Acquisition Corp. 1345 Avenue of the Americas, 33rd Floor New York, NY 10105 Re:OCA Acquisition Corp. Form 10-K for the Year Ended December 31, 2021 Filed March 31, 2022 File No. 001-39901 Dear Jeffrey Glat: We have reviewed your November 9, 2022 response to our comment letter 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 comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 26, 2022 letter. Form 10-K for the Year Ended December 31, 2021 General 1.We note your response to prior comment 2. Please clarify to us the percentages of economic interest and voting interest held by Olympus Capital Asia V, L.P. and Antara Capital LP, respectively.
FirstName LastNameJeffrey Glat Comapany NameOCA Acquisition Corp. November 23, 2022 Page 2 FirstName LastName Jeffrey Glat OCA Acquisition Corp. November 23, 2022 Page 2 You may contact William Demarest at 202-551-3432 or Kristi Marrone at 202-551-3429 if you have any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Jonathan H. Deblinger, Esq.
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United States securities and exchange commission logo
November 23, 2022
Jeffrey Glat
Chief Financial Officer
OCA Acquisition Corp.
1345 Avenue of the Americas, 33rd Floor
New York, NY 10105
Re:OCA Acquisition Corp.
Form 10-K for the Year Ended December 31, 2021
Filed March 31, 2022
File No. 001-39901
Dear Jeffrey Glat:
We have reviewed your November 9, 2022 response to our comment letter 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 comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
October 26, 2022 letter.
Form 10-K for the Year Ended December 31, 2021
General
1.We note your response to prior comment 2. Please clarify to us the percentages
of economic interest and voting interest held by Olympus Capital Asia V, L.P. and Antara
Capital LP, respectively.
FirstName LastNameJeffrey Glat
Comapany NameOCA Acquisition Corp.
November 23, 2022 Page 2
FirstName LastName
Jeffrey Glat
OCA Acquisition Corp.
November 23, 2022
Page 2
You may contact William Demarest at 202-551-3432 or Kristi Marrone at 202-551-3429
if you have any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Jonathan H. Deblinger, Esq.