SEC Comment Letter 0000000000-22-012786 to Pontem Corp (CIK 0001830392)
Pontem Corp (CIK 0001830392)
Date: Nov. 28, 2022 · CIK: 0001830392 · Accession: 0000000000-22-012786
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File numbers found in text: 001-39882
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United States securities and exchange commission logo
November 28, 2022
Hubertus Muehlhaeuser
Chairman and Chief Executive Officer
Pontem Corp
1140 Avenue of the Americas, 9th Floor
New York, NY 10036
Re:Pontem Corp
Preliminary Proxy Statement on Schedule 14A
Filed November 14, 2022
File No. 001-39882
Dear Hubertus Muehlhaeuser:
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: Debbie Yee, P.C.