SEC Comment Letter 0000000000-23-003550 to XBP Global Holdings, Inc. (XBP)
XBP Global Holdings, Inc.
Date: April 10, 2023 · CIK: 0001839530 · Accession: 0000000000-23-003550
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40206
Letter
United States securities and exchange commission logo April 10, 2023 Howard Lutnick Chief Executive Officer CF Acquisition Corp. VIII 110 East 59th Street New York, NY 10022 Re:CF Acquisition Corp. VIII Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 29, 2023 File No. 001-40206 Dear Howard Lutnick: 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 this 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 this comment, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2022 Item 9A. Controls and Procedures, page 32 1.Please revise to disclose the conclusions of your principal executive officer and principal financial officer regarding the effectiveness of your disclosure controls and procedures. Refer to Item 307 of Regulation S-K.
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.
FirstName LastNameHoward Lutnick Comapany NameCF Acquisition Corp. VIII April 10, 2023 Page 2 FirstName LastName Howard Lutnick CF Acquisition Corp. VIII April 10, 2023 Page 2 You may contact Stephen Kim at (202) 551-3291 or Rufus Decker at (202) 551-3769, if you have any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
April 10, 2023
Howard Lutnick
Chief Executive Officer
CF Acquisition Corp. VIII
110 East 59th Street
New York, NY 10022
Re:CF Acquisition Corp. VIII
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 29, 2023
File No. 001-40206
Dear Howard Lutnick:
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 this 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 this comment, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2022
Item 9A. Controls and Procedures, page 32
1.Please revise to disclose the conclusions of your principal executive officer and principal
financial officer regarding the effectiveness of your disclosure controls and procedures.
Refer to Item 307 of Regulation S-K.
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.
FirstName LastNameHoward Lutnick
Comapany NameCF Acquisition Corp. VIII
April 10, 2023 Page 2
FirstName LastName
Howard Lutnick
CF Acquisition Corp. VIII
April 10, 2023
Page 2
You may contact Stephen Kim at (202) 551-3291 or Rufus Decker at (202) 551-3769, if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services