SEC Comment Letter 0000000000-23-008272 to Brand Engagement Network Inc. (BNAI, BNAIW) (CIK 0001838163) (BNAI)
Brand Engagement Network Inc. (BNAI, BNAIW) (CIK 0001838163)
Date: Aug. 2, 2023 · CIK: 0001838163 · Accession: 0000000000-23-008272
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File numbers found in text: 001-40130
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United States securities and exchange commission logo
August 2, 2023
Christopher Gaertner
Chief Financial Officer
DHC Acquisition Corp.
535 Silicon Drive, Suite 100
Southlake, TX 76092
Re:DHC Acquisition Corp.
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 30, 2023
File No. 001-40130
Dear Christopher Gaertner:
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 Energy & Transportation