SEC Comment Letter 0000000000-23-007317 to American Oncology Network, Inc. (AONC, AONCW) (CIK 0001839998)
American Oncology Network, Inc. (AONC, AONCW) (CIK 0001839998)
Date: July 10, 2023 · CIK: 0001839998 · Accession: 0000000000-23-007317
AI Filing Summary & Sentiment
File numbers found in text: 333-271482
Letter
United States securities and exchange commission logo July 10, 2023 Kevin Nazemi Chief Executive Officer Digital Transformation Opportunities Corp. 10250 Constellation Blvd, Suite 23126 Los Angeles, CA 90067 Re:Digital Transformation Opportunities Corp. Amendment No. 2 to Registration Statement on Form S-4 Filed June 29, 2023 File No. 333-271482 Dear Kevin Nazemi: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our June 23, 2023 letter. Amendment No. 2 to Form S-1 filed June 29, 2023 Barclays, the underwriter in our IPO, was to be compensated in part on a deferred basis..., page 1.We note your revised disclosure on page 107 in response to prior comment 6, which we re-issue in part. Please revise the risk factor disclosure to discuss the impact of Barclay's fee waiver on stockholders' evaluation of the business combination. We refer to your disclosure on page 148 that stockholders should not place any reliance on the participation of Barclays in DTOC's IPO in respect of the business combination.
FirstName LastNameKevin Nazemi Comapany NameDigital Transformation Opportunities Corp. July 10, 2023 Page 2 FirstName LastName Kevin Nazemi Digital Transformation Opportunities Corp. July 10, 2023 Page 2 You may contact Jeanne Bennett at 202-551-3606 or Brian Cascio at 202-551-3676 if you have questions regarding comments on the financial statements and related matters. Please contact Jane Park at 202-551-7439 or Loan Lauren Nguyen at 202-551-3642 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: David Hernand, Esq.
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United States securities and exchange commission logo
July 10, 2023
Kevin Nazemi
Chief Executive Officer
Digital Transformation Opportunities Corp.
10250 Constellation Blvd, Suite 23126
Los Angeles, CA 90067
Re:Digital Transformation Opportunities Corp.
Amendment No. 2 to Registration Statement on Form S-4
Filed June 29, 2023
File No. 333-271482
Dear Kevin Nazemi:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our June 23, 2023 letter.
Amendment No. 2 to Form S-1 filed June 29, 2023
Barclays, the underwriter in our IPO, was to be compensated in part on a deferred basis..., page
148
1.We note your revised disclosure on page 107 in response to prior comment 6, which we
re-issue in part. Please revise the risk factor disclosure to discuss the impact of Barclay's
fee waiver on stockholders' evaluation of the business combination. We refer to your
disclosure on page 148 that stockholders should not place any reliance on the participation
of Barclays in DTOC's IPO in respect of the business combination.
FirstName LastNameKevin Nazemi
Comapany NameDigital Transformation Opportunities Corp.
July 10, 2023 Page 2
FirstName LastName
Kevin Nazemi
Digital Transformation Opportunities Corp.
July 10, 2023
Page 2
You may contact Jeanne Bennett at 202-551-3606 or Brian Cascio at 202-551-3676 if
you have questions regarding comments on the financial statements and related matters. Please
contact Jane Park at 202-551-7439 or Loan Lauren Nguyen at 202-551-3642 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: David Hernand, Esq.