Correspondence 0001193125-23-185693 from Brand Engagement Network Inc. (BNAI)
Brand Engagement Network Inc.
Date: July 12, 2023 · CIK: 0001838163 · Accession: 0001193125-23-185693
AI Filing Summary & Sentiment
Reasoning
Letter
United States Securities and Exchange Commission Division of Corporation Finance Re: DHC Acquisition Corp Form 10-Q for the Quarter Ended March 31, 2023 Filed May 22, 2023 CIK No. 0001838163
Dear Mr. Gabor:
On behalf of our client, DHC Acquisition Corp (the “Company”), we submit to the staff of the Division of Corporation Finance of the Commission (the “Staff”) this letter setting forth the Company’s response to the oral comment issued by the Staff over the telephone on July 7, 2023 (the “Oral Comment”) regarding the Company’s Form 10-Q for the Quarter Ended March 31, 2023.
In response to the Oral Comment, the Company confirms to the Staff that in connection with the 24 month anniversary of the consummation of the Company’s initial public offering (the “IPO”), Continental Stock Transfer & Trust Company (the “Trustee”), the trustee with respect to the trust account the Company established for the benefit of the Company’s public shareholders and the underwriters of the IPO (the “Trust Account”), liquidated the U.S. government treasury obligations and money market funds held in the Trust Account and placed such proceeds in an interest bearing cash bank account. The Company also confirms to the Staff that it will make the foregoing clear in future filings.
Please do not hesitate to contact Peter Byrne at (212) 479-6778 of Cooley LLP with any questions or comments regarding this letter.
Sincerely,
/s/ Peter Byrne
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CORRESP 1 filename1.htm CORRESP Peter Byrne T: +1 212 479 6778 pbyrne @cooley.com Via E-Mail United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Jeffrey Gabor Re: DHC Acquisition Corp Form 10-Q for the Quarter Ended March 31, 2023 Filed May 22, 2023 CIK No. 0001838163 Dear Mr. Gabor: On behalf of our client, DHC Acquisition Corp (the “Company”), we submit to the staff of the Division of Corporation Finance of the Commission (the “Staff”) this letter setting forth the Company’s response to the oral comment issued by the Staff over the telephone on July 7, 2023 (the “Oral Comment”) regarding the Company’s Form 10-Q for the Quarter Ended March 31, 2023. In response to the Oral Comment, the Company confirms to the Staff that in connection with the 24 month anniversary of the consummation of the Company’s initial public offering (the “IPO”), Continental Stock Transfer & Trust Company (the “Trustee”), the trustee with respect to the trust account the Company established for the benefit of the Company’s public shareholders and the underwriters of the IPO (the “Trust Account”), liquidated the U.S. government treasury obligations and money market funds held in the Trust Account and placed such proceeds in an interest bearing cash bank account. The Company also confirms to the Staff that it will make the foregoing clear in future filings. Please do not hesitate to contact Peter Byrne at (212) 479-6778 of Cooley LLP with any questions or comments regarding this letter. Sincerely, /s/ Peter Byrne Peter Byrne Cooley LLP 55 Hudson Yards New York, NY 10001-2157 t: +1 212 479 6000 f: +1 212 479 6275 cooley.com