SEC Comment Letter 0000000000-23-012969 to Nocturne Acquisition Corp (CIK 0001837344)
Nocturne Acquisition Corp (CIK 0001837344)
Date: Nov. 29, 2023 · CIK: 0001837344 · Accession: 0000000000-23-012969
AI Filing Summary & Sentiment
File numbers found in text: 001-40259
Letter
United States securities and exchange commission logo November 29, 2023 Thomas Ao Chief Financial Officer Nocturne Acquisition Corp P.O. Box 25739 Santa Ana, CA 92799 Re:Nocturne Acquisition Corp Form 10-K for the fiscal year ended December 31, 2022 Filed May 26, 2023 Form 10-Q/A for the quarterly period ended June 30, 2023 Filed September 20, 2023 File No. 001-40259 Dear Thomas Ao: We have completed our review of your filings. 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
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United States securities and exchange commission logo
November 29, 2023
Thomas Ao
Chief Financial Officer
Nocturne Acquisition Corp
P.O. Box 25739
Santa Ana, CA 92799
Re:Nocturne Acquisition Corp
Form 10-K for the fiscal year ended December 31, 2022
Filed May 26, 2023
Form 10-Q/A for the quarterly period ended June 30, 2023
Filed September 20, 2023
File No. 001-40259
Dear Thomas Ao:
We have completed our review of your filings. 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