Correspondence 0001104659-23-081176 from Landcadia Holdings IV, Inc. (CIK 0001844642)
Landcadia Holdings IV, Inc. (CIK 0001844642)
Date: July 14, 2023 · CIK: 0001844642 · Accession: 0001104659-23-081176
AI Filing Summary & Sentiment
File numbers found in text: 001-40283
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Filed April 25, 2023 Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 Filed May 15, 2023 File No. 001-40283
Re: Landcadia Holdings IV, Inc.
Dear Mr. Gabor:
This letter sets forth the response of our client, Landcadia Holdings IV, Inc., a corporation organized under the laws of the State of Delaware (the “Company”), to the oral comment made by the staff of the Division of Corporation Finance of the Commission (the “Staff”) on July 7, 2023 with respect to the above-referenced Annual Report on Form 10-K for the year ended December 31, 2022 and the above-referenced Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 (collectively, the “Periodic Reports”).
For ease of reference, a synopsis of the Staff’s oral comment is printed below in bold and is followed by the Company’s response.
Oral Comment
1. The Company’s balance sheets as of December 31, 2022 and March 31, 2023 each include a line item for “Cash and marketable securities held in trust account,” which is inconsistent with the disclosure elsewhere in the Periodic Reports that, as of the applicable balance sheet dates, the trust account held only cash, rather than cash and marketable securities. Please confirm that, as of the applicable balance sheet dates, the trust account held only cash or advise. If, as of the applicable balance sheet dates, the trust account held only cash, please confirm that the Company will update the balance sheet line item in future reports.
Response: The Company respectfully advises the Staff that the trust account held only cash and cash equivalents, rather than cash and marketable securities, as of December 31, 2022, March 31, 2023 and all other dates in 2023. The Company also confirms that it will update the relevant balance sheet line item in future reports.
United States Securities and Exchange Commission
July 14, 2023
Please do not hesitate to contact Elliott Smith at (212) 819-7644 of White & Case LLP with any questions or comments regarding this letter.
Sincerely,
/s/White & Case LLP
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CORRESP
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filename1.htm
July 14, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Jeffrey Gabor
Re: Landcadia Holdings IV, Inc.
Annual Report on Form 10-K for the year ended
December 31, 2022
Filed April 25, 2023
Quarterly Report on Form 10-Q for the quarter
ended March 31, 2023
Filed May 15, 2023
File No. 001-40283
Dear Mr. Gabor:
This letter sets forth the response of our client,
Landcadia Holdings IV, Inc., a corporation organized under the laws of the State of Delaware (the “Company”), to the oral
comment made by the staff of the Division of Corporation Finance of the Commission (the “Staff”) on July 7, 2023 with respect
to the above-referenced Annual Report on Form 10-K for the year ended December 31, 2022 and the above-referenced Quarterly Report on Form
10-Q for the quarter ended March 31, 2023 (collectively, the “Periodic Reports”).
For ease of reference, a synopsis of the Staff’s
oral comment is printed below in bold and is followed by the Company’s response.
Oral Comment
1. The Company’s balance sheets as of December 31, 2022 and March
31, 2023 each include a line item for “Cash and marketable securities held in trust account,” which is inconsistent with the
disclosure elsewhere in the Periodic Reports that, as of the applicable balance sheet dates, the trust account held only cash, rather
than cash and marketable securities. Please confirm that, as of the applicable balance sheet dates, the trust account held only cash or
advise. If, as of the applicable balance sheet dates, the trust account held only cash, please confirm that the Company will update the
balance sheet line item in future reports.
Response: The Company respectfully
advises the Staff that the trust account held only cash and cash equivalents, rather than cash and marketable securities, as of December
31, 2022, March 31, 2023 and all other dates in 2023. The Company also confirms that it will update the relevant balance sheet line item
in future reports.
United States Securities and Exchange Commission
July 14, 2023
Please do not hesitate to contact Elliott Smith
at (212) 819-7644 of White & Case LLP with any questions or comments regarding this letter.
Sincerely,
/s/White & Case LLP
White & Case LLP
cc: Tilman J. Fertitta, Landcadia Holdings IV, Inc.
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