SEC Comment Letter 0000000000-23-006596 to Airship AI Holdings, Inc. (AISP)
Airship AI Holdings, Inc.
Date: June 21, 2023 · CIK: 0001842566 · Accession: 0000000000-23-006596
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40222
Letter
United States securities and exchange commission logo June 21, 2023 Samuel Gloor Chief Executive Officer and Chief Financial Officer BYTE Acquisition Corp. 445 Park Avenue, 9th Floor New York, NY 10022 Re:BYTE Acquisition Corp. Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 31, 2023 File No. 001-40222 Dear Samuel Gloor: We have limited our review of your filing to the financial statements and related disclosures 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 these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 General 1.We note disclosure in your Form Form 14A filed on February 27, 2023 indicating that your sponsor is a non-U.S. person and the potential risks of your initial business combination being subject to a review by the Committee on Foreign Investment in the United States. Please include corresponding disclosure in future periodic reports.
FirstName LastNameSamuel Gloor Comapany NameBYTE Acquisition Corp. June 21, 2023 Page 2 FirstName LastName Samuel Gloor BYTE Acquisition Corp. June 21, 2023 Page 2 In closing, 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. You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Raj Rajan, Staff Accountant, at 202-551-3388 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
June 21, 2023
Samuel Gloor
Chief Executive Officer and Chief Financial Officer
BYTE Acquisition Corp.
445 Park Avenue, 9th Floor
New York, NY 10022
Re:BYTE Acquisition Corp.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 31, 2023
File No. 001-40222
Dear Samuel Gloor:
We have limited our review of your filing to the financial statements and related
disclosures 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 these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
General
1.We note disclosure in your Form Form 14A filed on February 27, 2023 indicating that
your sponsor is a non-U.S. person and the potential risks of your initial business
combination being subject to a review by the Committee on Foreign Investment in the
United States. Please include corresponding disclosure in future periodic reports.
FirstName LastNameSamuel Gloor
Comapany NameBYTE Acquisition Corp.
June 21, 2023 Page 2
FirstName LastName
Samuel Gloor
BYTE Acquisition Corp.
June 21, 2023
Page 2
In closing, 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.
You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Raj Rajan, Staff
Accountant, at 202-551-3388 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation