SEC Comment Letter 0000000000-23-000004 to OCA Acquisition Corp. (OCAX, OCAXU, OCAXW) (CIK 0001820175)
OCA Acquisition Corp. (OCAX, OCAXU, OCAXW) (CIK 0001820175)
Date: Jan. 3, 2023 · CIK: 0001820175 · Accession: 0000000000-23-000004
AI Filing Summary & Sentiment
File numbers found in text: 001-39901
Letter
United States securities and exchange commission logo January 3, 2023 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 completed our review of your filing. 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. 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
January 3, 2023
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 completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Jonathan H. Deblinger, Esq.