SEC Comment Letter 0000000000-23-000159 to Intuitive Machines, Inc. (LUNR, LUNRW) (CIK 0001844452) (LUNR)
Intuitive Machines, Inc. (LUNR, LUNRW) (CIK 0001844452)
Date: Jan. 5, 2023 · CIK: 0001844452 · Accession: 0000000000-23-000159
AI Filing Summary & Sentiment
File numbers found in text: 333-267846
Letter
United States securities and exchange commission logo January 5, 2023 Michael Blitzer Co-Chief Executive Officer Inflection Point Acquisition Corp. 34 East 51st Street, 5th Floor New York, NY 10022 Re:Inflection Point Acquisition Corp. Amendment No. 2 to Registration Statement on Form S-4 Filed December 23, 2022 File No. 333-267846 Dear Michael Blitzer: 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. Amendment No. 2 to Registration Statement on Form S-4 filed December 23, 2022 General 1.Refer to the top of page 145. With a view toward clarified disclosure, please tell us what role/services each capital markets advisor will provide to the target and the reasons for engaging three separate entities as capital markets advisor. You may contact Beverly Singleton at 202-551-3328 or Anne McConnell at 202-551- 3709 if you have questions regarding comments on the financial statements and related matters. Please contact Alex King at 202-551-8631 or Geoffrey Kruczek at 202-551-3641 with any other questions.
FirstName LastNameMichael Blitzer Comapany NameInflection Point Acquisition Corp. January 5, 2023 Page 2 FirstName LastName Michael Blitzer Inflection Point Acquisition Corp. January 5, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing cc: Joel Rubinstein
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United States securities and exchange commission logo
January 5, 2023
Michael Blitzer
Co-Chief Executive Officer
Inflection Point Acquisition Corp.
34 East 51st Street, 5th Floor
New York, NY 10022
Re:Inflection Point Acquisition Corp.
Amendment No. 2 to Registration Statement on Form S-4
Filed December 23, 2022
File No. 333-267846
Dear Michael Blitzer:
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.
Amendment No. 2 to Registration Statement on Form S-4 filed December 23, 2022
General
1.Refer to the top of page 145. With a view toward clarified disclosure, please tell us what
role/services each capital markets advisor will provide to the target and the reasons for
engaging three separate entities as capital markets advisor.
You may contact Beverly Singleton at 202-551-3328 or Anne McConnell at 202-551-
3709 if you have questions regarding comments on the financial statements and related
matters. Please contact Alex King at 202-551-8631 or Geoffrey Kruczek at 202-551-3641 with
any other questions.
FirstName LastNameMichael Blitzer
Comapany NameInflection Point Acquisition Corp.
January 5, 2023 Page 2
FirstName LastName
Michael Blitzer
Inflection Point Acquisition Corp.
January 5, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Joel Rubinstein