SEC Comment Letter 0000000000-23-009047 to iLearningEngines, Inc. (AILE, AILEW) (CIK 0001835972)
iLearningEngines, Inc. (AILE, AILEW) (CIK 0001835972)
Date: Aug. 18, 2023 · CIK: 0001835972 · Accession: 0000000000-23-009047
AI Filing Summary & Sentiment
File numbers found in text: 001-40129
Letter
United States securities and exchange commission logo August 18, 2023 Thomas Olivier Chief Financial Officer Arrowroot Acquisition Corp. 4553 Glencoe Ave, Suite 200 Marina Del Ray, CA 90292 Re:Arrowroot Acquisition Corp. Form 8-K filed August 17, 2023 File No. 001-40129 Dear Thomas Olivier: 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 the 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 the comment, we may have additional comments.
FirstName LastNameThomas Olivier Comapany NameArrowroot Acquisition Corp. August 18, 2023 Page 2 FirstName LastName Thomas Olivier Arrowroot Acquisition Corp. August 18, 2023 Page 2 Form 8-K filed August 17, 2023 Item 4.02 Non-Reliance on Previously Issued Financial Statements 1.Please revise your disclosure to include 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 Babette Cooper, Staff Accountant, at (202) 551-3396, with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
August 18, 2023
Thomas Olivier
Chief Financial Officer
Arrowroot Acquisition Corp.
4553 Glencoe Ave, Suite 200
Marina Del Ray, CA 90292
Re:Arrowroot Acquisition Corp.
Form 8-K filed August 17, 2023
File No. 001-40129
Dear Thomas Olivier:
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 the 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 the comment, we may have additional comments.
FirstName LastNameThomas Olivier
Comapany NameArrowroot Acquisition Corp.
August 18, 2023 Page 2
FirstName LastName
Thomas Olivier
Arrowroot Acquisition Corp.
August 18, 2023
Page 2
Form 8-K filed August 17, 2023
Item 4.02 Non-Reliance on Previously Issued Financial Statements
1.Please revise your disclosure to include 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 Babette Cooper, Staff Accountant, at (202) 551-3396, with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction