SEC Comment Letter 0000000000-23-010870 to Spectaire Holdings Inc. (SPEC, SPECW) (CIK 0001844149)
Spectaire Holdings Inc. (SPEC, SPECW) (CIK 0001844149)
Date: Oct. 2, 2023 · CIK: 0001844149 · Accession: 0000000000-23-010870
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File numbers found in text: 001-40976
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United States securities and exchange commission logo
October 2, 2023
Rick Gaenzle
Chief Executive Officer
Perception Capital Corp. II
315 Lake Street East, Suite 301
Wayzata, MN 55391
Re:Perception Capital Corp. II
Form 10-K for the Year Ended December 31, 2022
File No. 001-40976
Dear Rick Gaenzle:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services