SEC Comment Letter 0000000000-23-000101 to Eve Holding, Inc. (EVEX)
Eve Holding, Inc.
Date: Jan. 4, 2023 · CIK: 0001823652 · Accession: 0000000000-23-000101
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-265337
Referenced dates: June 27, 2022
Letter
United States securities and exchange commission logo January 4, 2023 Flávia Pavie General Counsel Eve Holding, Inc. 1400 General Aviation Drive Melbourne, FL 32935 Re:Eve Holding, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed December 27, 2022 File No. 333-265337 Dear Flávia Pavie: 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. Registration Statement on Form S-1 Liquidity and Capital Resources, page 88 1.It appears that you inadvertently removed disclosure previously added in response to our comment letters dated June 27, 2022 and August 10, 2022. Please revise this section to include the disclosure responsive to our previous comments or explain why those comments are no longer applicable. Executive Compensation , page 105 2.Please update your compensation disclosure to reflect the fiscal year ended December 31, 2022.
FirstName LastNameFlávia Pavie Comapany NameEve Holding, Inc. January 4, 2023 Page 2 FirstName LastName Flávia Pavie Eve Holding, Inc. January 4, 2023 Page 2 Please contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
January 4, 2023
Flávia Pavie
General Counsel
Eve Holding, Inc.
1400 General Aviation Drive
Melbourne, FL 32935
Re:Eve Holding, Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed December 27, 2022
File No. 333-265337
Dear Flávia Pavie:
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.
Registration Statement on Form S-1
Liquidity and Capital Resources, page 88
1.It appears that you inadvertently removed disclosure previously added in response to our
comment letters dated June 27, 2022 and August 10, 2022. Please revise this section to
include the disclosure responsive to our previous comments or explain why those
comments are no longer applicable.
Executive Compensation , page 105
2.Please update your compensation disclosure to reflect the fiscal year ended December 31,
2022.
FirstName LastNameFlávia Pavie
Comapany NameEve Holding, Inc.
January 4, 2023 Page 2
FirstName LastName
Flávia Pavie
Eve Holding, Inc.
January 4, 2023
Page 2
Please contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing