SEC Comment Letter 0000000000-23-008804 to 26 Capital Acquisition Corp. (CIK 0001822912)
26 Capital Acquisition Corp. (CIK 0001822912)
Date: Aug. 14, 2023 · CIK: 0001822912 · Accession: 0000000000-23-008804
AI Filing Summary & Sentiment
File numbers found in text: 001-39900
Letter
United States securities and exchange commission logo August 14, 2023 Jason Ader Chief Executive Officer 26 Capital Acquisition Corp. OfficeEdge Miami 701 Brickell Avenue, Suite 1550 Miami, Florida 33131 Re:26 Capital Acquisition Corp. Form 8-K filed August 11, 2023 File No. 001-39900 Dear Jason Ader: We have reviewed your filing 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. Form 8-K filed August 11, 2023 Item 4.02 Non-Reliance on Previously Issued Financial Statements, page 1 1.Please revise your disclosure to a brief description of the facts underlying the conclusion regarding the non-reliance in accordance with Item 4.02(a)(2). Your revised disclosure should describe the accounting error that you identified and its effects on your financial statements. 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. You may contact William Demarest at 202-551-3432 if you have any questions. Sincerely,
FirstName LastNameJason Ader Comapany Name26 Capital Acquisition Corp. August 14, 2023 Page 2 FirstName LastName Jason Ader 26 Capital Acquisition Corp. August 14, 2023 Page 2 Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
August 14, 2023
Jason Ader
Chief Executive Officer
26 Capital Acquisition Corp.
OfficeEdge Miami
701 Brickell Avenue, Suite 1550
Miami, Florida 33131
Re:26 Capital Acquisition Corp.
Form 8-K filed August 11, 2023
File No. 001-39900
Dear Jason Ader:
We have reviewed your filing 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.
Form 8-K filed August 11, 2023
Item 4.02 Non-Reliance on Previously Issued Financial Statements, page 1
1.Please revise your disclosure to a brief description of the facts underlying the conclusion
regarding the non-reliance in accordance with Item 4.02(a)(2). Your revised disclosure
should describe the accounting error that you identified and its effects on your financial
statements.
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.
You may contact William Demarest at 202-551-3432 if you have any questions.
Sincerely,
FirstName LastNameJason Ader
Comapany Name26 Capital Acquisition Corp.
August 14, 2023 Page 2
FirstName LastName
Jason Ader
26 Capital Acquisition Corp.
August 14, 2023
Page 2
Division of Corporation Finance
Office of Real Estate & Construction