SEC Comment Letter 0000000000-24-004111 to Stardust Power Inc. (SDST)
Stardust Power Inc.
Date: April 16, 2024 · CIK: 0001831979 · Accession: 0000000000-24-004111
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-39875
Letter
United States securities and exchange commission logo April 16, 2024 Jarett Goldman Chief Financial Officer Global Partner Acquisition Corp II 200 Park Avenue 32nd Floor New York, NY 10166 Re:Global Partner Acquisition Corp II Form 10-K for the Year Ending December 31, 2023 Form No. 001-39875 Dear Jarett Goldman: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ending December 31, 2023 Item 9A. Controls and Procedures, page 71 1.Please revise the following in an amendment to your Form 10-K: •Pursuant to Item 307 of Regulation S-K, please clearly disclose the conclusions of your principal executive and principal financial officer regarding the effectiveness of your disclosure controls and procedures as of the end of the period covered by the report; and •Pursuant to Item 308(a)(3) of Regulation S-K, please clearly disclose management’s assessment of the effectiveness of your internal control over financial reporting as of the end of your most recent fiscal year, including a statement as to whether or not internal control over financial reporting is effective. In closing, 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.
FirstName LastNameJarett Goldman Comapany NameGlobal Partner Acquisition Corp II April 16, 2024 Page 2 FirstName LastName Jarett Goldman Global Partner Acquisition Corp II April 16, 2024 Page 2 Please contact Nudrat Salik at 202-551-3692 or Michael Fay at 202-551-3812 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
April 16, 2024
Jarett Goldman
Chief Financial Officer
Global Partner Acquisition Corp II
200 Park Avenue 32nd Floor
New York, NY 10166
Re:Global Partner Acquisition Corp II
Form 10-K for the Year Ending December 31, 2023
Form No. 001-39875
Dear Jarett Goldman:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Year Ending December 31, 2023
Item 9A. Controls and Procedures, page 71
1.Please revise the following in an amendment to your Form 10-K:
•Pursuant to Item 307 of Regulation S-K, please clearly disclose the conclusions of
your principal executive and principal financial officer regarding the effectiveness of
your disclosure controls and procedures as of the end of the period covered by the
report; and
•Pursuant to Item 308(a)(3) of Regulation S-K, please clearly disclose management’s
assessment of the effectiveness of your internal control over financial reporting as of
the end of your most recent fiscal year, including a statement as to whether or not
internal control over financial reporting is effective.
In closing, 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.
FirstName LastNameJarett Goldman
Comapany NameGlobal Partner Acquisition Corp II
April 16, 2024 Page 2
FirstName LastName
Jarett Goldman
Global Partner Acquisition Corp II
April 16, 2024
Page 2
Please contact Nudrat Salik at 202-551-3692 or Michael Fay at 202-551-3812 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services