Correspondence 0001104659-22-121806 from AF Acquisition Corp. (CIK 0001841661)
AF Acquisition Corp. (CIK 0001841661)
Date: Nov. 23, 2022 · CIK: 0001841661 · Accession: 0001104659-22-121806
AI Filing Summary & Sentiment
File numbers found in text: 001-40248
Letter
Division of Corporation Finance Office of Real Estate and Construction Attention: James Lopez Schedule Pre 14A, filed November 10, 2022 File No. 001-40248
Re: AF Acquisition Corp.
Dear Mr. Lopez:
On behalf of our client, AF Acquisition Corp, a Delaware corporation (the “Company”), we submit to the staff (the “Staff”) of the U.S. Securities and Exchange Commission this letter setting forth the Company’s response to the comments discussed in a conference call between the Staff and certain attorneys at our law firm, Ellenoff Grossman & Schole LLP, on November 17, 2022.
We summarize the Staff comments as follows:
● The Company’s plans with respect to the conversion of the investments in the Company’s trust account and associated risks should be stated more clearly
In response to the Staff comments, we have revised the preliminary proxy statement to address each of the above matters, and are filing revised pages herewith for the review of the staff.
We appreciate the willingness of the Staff to communicate its comments in the conference call, and ask that you advise if the Staff has any further comments.
Very truly yours,
/s/ Jessica Yuan
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November 23, 2022
Division of Corporation Finance
Office of Real Estate and Construction
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: James Lopez
Re:
AF Acquisition Corp.
Schedule Pre 14A, filed November 10, 2022
File No. 001-40248
Dear Mr. Lopez:
On behalf of our client, AF Acquisition Corp,
a Delaware corporation (the “Company”), we submit to the staff (the “Staff”) of the U.S. Securities and Exchange
Commission this letter setting forth the Company’s response to the comments discussed in a conference call between the Staff and
certain attorneys at our law firm, Ellenoff Grossman & Schole LLP, on November 17, 2022.
We summarize the Staff comments as follows:
●
The Company’s plans with respect to the conversion of the investments in the Company’s trust account and associated risks should be stated more clearly
In response to the Staff comments, we have revised
the preliminary proxy statement to address each of the above matters, and are filing revised pages herewith for the review of the staff.
We appreciate the willingness of the Staff to
communicate its comments in the conference call, and ask that you advise if the Staff has any further comments.
Very truly yours,
/s/ Jessica Yuan
Jessica Yuan, Esq.
Ellenoff Grossman & Schole LLP