Correspondence 0001213900-23-032531 from XBP Global Holdings, Inc. (XBP)
XBP Global Holdings, Inc.
Date: April 25, 2023 · CIK: 0001839530 · Accession: 0001213900-23-032531
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40206
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Services Attention: Stephen Kim and Rufus Decker Re: CF Acquisition Corp. VIII Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 29, 2023 File No. 001-40206
Dear Mr. Kim and Mr. Decker:
CF Acquisition Corp. VIII (the “Company”) hereby transmits its response to the comment letter received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”), dated April 10, 2023. For the Staff’s convenience, we have repeated below the Staff’s comment in bold and have followed the comment with the Company’s response. Concurrently with the submission of this letter, the Company is filing an amendment to the Company’s Annual Report on Form 10-K (the “Amended Annual Report”).
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.
The Company respectfully advises the Staff that in response to the Staff’s comment, the Company has filed the Amended Annual Report to include the requested disclosure.
* * *
We thank the Staff in advance for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact our legal counsel, Joshua N. Englard, Esq., of Ellenoff Grossman & Schole LLP, at JEnglard@egsllp.com or by telephone at (212) 370-1300.
Very truly yours,
CF Acquisition Corp. VIII
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CF ACQUISITION CORP. VIII
110 East 59th Street
New York, New York 10022
April 25, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Attention: Stephen Kim and Rufus Decker
Re: CF Acquisition Corp. VIII
Form 10-K for Fiscal Year Ended December
31, 2022
Filed March 29, 2023
File No. 001-40206
Dear Mr. Kim and Mr. Decker:
CF Acquisition Corp. VIII
(the “Company”) hereby transmits its response to the comment letter received from the staff (the “Staff”) of the
U.S. Securities and Exchange Commission (the “Commission”), dated April 10, 2023. For the Staff’s convenience, we have
repeated below the Staff’s comment in bold and have followed the comment with the Company’s response. Concurrently with the
submission of this letter, the Company is filing an amendment to the Company’s Annual Report on Form 10-K (the “Amended Annual
Report”).
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.
The Company respectfully advises the
Staff that in response to the Staff’s comment, the Company has filed the Amended Annual Report to include the requested disclosure.
* * *
We thank the Staff in advance
for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact our legal counsel, Joshua N.
Englard, Esq., of Ellenoff Grossman & Schole LLP, at JEnglard@egsllp.com or by telephone at (212) 370-1300.
Very truly yours,
CF Acquisition Corp. VIII
By:
/s/ Jane Novak
Name:
Jane Novak
Title:
Chief Financial Officer
cc: Ellenoff Grossman & Schole LLP