SEC Comment Letter 0000000000-23-010850 to Periphas Capital Partnering Corp (CIK 0001824993)
Periphas Capital Partnering Corp (CIK 0001824993)
Date: Sept. 29, 2023 · CIK: 0001824993 · Accession: 0000000000-23-010850
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File numbers found in text: 001-39784
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United States securities and exchange commission logo
September 29, 2023
Sanjeev Mehra
Chief Executive Officer and Director
Periphas Capital Partnering Corp
667 Madison Avenue, 15th Floor
New York, NY 10065
Re:Periphas Capital Partnering Corp
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 22, 2022
File No. 001-39784
Dear Sanjeev Mehra:
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