SEC Comment Letter 0000000000-24-010196 to Goal Acquisitions Corp. (PUCK, PUCKU, PUCKW) (CIK 0001836100)
Goal Acquisitions Corp. (PUCK, PUCKU, PUCKW) (CIK 0001836100)
Date: Sept. 10, 2024 · CIK: 0001836100 · Accession: 0000000000-24-010196
AI Filing Summary & Sentiment
File numbers found in text: 001-40026
Letter
September 10, 2024 William T. Duffy Chief Financial Officer Goal Acquisitions Corp. 12600 Hill Country Blvd Building R, Suite 275 Bee Cave, TX 78738 Re:Goal Acquisitions Corp. Form 10-K for the year ended December 31, 2023 Filed April 16, 2024 File No. 001-40026 Dear William T. Duffy: We have reviewed your filing and have the following comments. 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 ended December 31, 2023 Note 1 - Organization, Business Operations and Going Concern Initial Business Combination, page F-7 1.We note your disclosure on page F-8, and throughout the filing, that you will proceed with a Business Combination if you have net tangible assets of at least $5,000,001 immediately prior to or upon such consummation of a Business Combination. It appears that your net tangible assets as of December 31, 2023 and March 31, 2024 are less than $5,000,001. Please tell us, and disclose in future filings, how you plan to address any shortfall. General 2.We note that you filed a Form 12b-25 on August 15, 2024, and that it is now past the fifth calendar day following the prescribed due date of your June 30, 2024 Form 10-Q. Please tell us when you plan to file your delinquent quarterly Exchange Act report. We remind you that the company and its management are responsible for the accuracy and
September 10, 2024 Page 2 adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact William Demarest at 202-551-3432 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
Show Raw Text
September 10, 2024
William T. Duffy
Chief Financial Officer
Goal Acquisitions Corp.
12600 Hill Country Blvd Building R, Suite 275
Bee Cave, TX 78738
Re:Goal Acquisitions Corp.
Form 10-K for the year ended December 31, 2023
Filed April 16, 2024
File No. 001-40026
Dear William T. Duffy:
We have reviewed your filing and have the following comments.
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 ended December 31, 2023
Note 1 - Organization, Business Operations and Going Concern
Initial Business Combination, page F-7
1.We note your disclosure on page F-8, and throughout the filing, that you will proceed
with a Business Combination if you have net tangible assets of at least
$5,000,001 immediately prior to or upon such consummation of a Business Combination.
It appears that your net tangible assets as of December 31, 2023 and March 31, 2024 are
less than $5,000,001. Please tell us, and disclose in future filings, how you plan to
address any shortfall.
General
2.We note that you filed a Form 12b-25 on August 15, 2024, and that it is now past the fifth
calendar day following the prescribed due date of your June 30, 2024 Form 10-Q. Please
tell us when you plan to file your delinquent quarterly Exchange Act report.
We remind you that the company and its management are responsible for the accuracy and
September 10, 2024
Page 2
adequacy of their disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact William Demarest at 202-551-3432 or Kristina Marrone at 202-551-3429 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction