SEC Comment Letter 0000000000-24-006916 to AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123) (ANNA)
AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123)
Date: June 17, 2024 · CIK: 0001845123 · Accession: 0000000000-24-006916
AI Filing Summary & Sentiment
File numbers found in text: 001-41164
Letter
United States securities and exchange commission logo June 17, 2024 Christopher J. Munyan Chief Financial Officer Swiftmerge Acquisition Corp. 4318 Forman Avenue Toluca Lake, CA 91602 Re:Swiftmerge Acquisition Corp. Form 10-K for the year ended December 31, 2023 Filed April 1, 2024 File No. 001-41164 Dear Christopher J. Munyan: We have reviewed your filing and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the year ended December 31, 2023 Item 9A. Controls and Procedures, page 66 1.Please amend your filing to provide management's report on internal control over financial reporting pursuant to Item 308 of Regulation S-K. 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. Please contact Kellie Kim at 202-551-3129 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance
FirstName LastNameChristopher J. Munyan Comapany NameSwiftmerge Acquisition Corp. June 17, 2024 Page 2 FirstName LastName Christopher J. Munyan Swiftmerge Acquisition Corp. June 17, 2024 Page 2 Office of Real Estate & Construction
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United States securities and exchange commission logo
June 17, 2024
Christopher J. Munyan
Chief Financial Officer
Swiftmerge Acquisition Corp.
4318 Forman Avenue
Toluca Lake, CA 91602
Re:Swiftmerge Acquisition Corp.
Form 10-K for the year ended December 31, 2023
Filed April 1, 2024
File No. 001-41164
Dear Christopher J. Munyan:
We have reviewed your filing and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the year ended December 31, 2023
Item 9A. Controls and Procedures, page 66
1.Please amend your filing to provide management's report on internal control over financial
reporting pursuant to Item 308 of Regulation S-K.
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.
Please contact Kellie Kim at 202-551-3129 or Kristina Marrone at 202-551-3429 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
FirstName LastNameChristopher J. Munyan
Comapany NameSwiftmerge Acquisition Corp.
June 17, 2024 Page 2
FirstName LastName
Christopher J. Munyan
Swiftmerge Acquisition Corp.
June 17, 2024
Page 2
Office of Real Estate & Construction