SEC Comment Letter 0000000000-24-007984 to AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123) (ANNA)
AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123)
Date: July 15, 2024 · CIK: 0001845123 · Accession: 0000000000-24-007984
AI Filing Summary & Sentiment
File numbers found in text: 001-41164
Letter
July 15, 2024 Christopher J. Munyan Chief Financial Officer Swiftmerge Acquisition Corp. 4318 Forman Avenue Toluca Lake, CA 91602 Re:Swiftmerge Acquisition Corp. Form 10-K/A for the year ended December 31, 2023 Filed June 27, 2024 File No. 001-41164 Dear Christopher J. Munyan: We have reviewed your Form 10-K/A filed on June 27, 2024 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. After reviewing your response to this letter, we may have additional comments. Form 10-K/A for the year ended December 31, 2023 Exhibits 1.We note that the Section 302 and 906 certifications have been omitted from your amended Form 10-K. Please file an amended Form 10-K in its entirety and include the certifications as Exhibits 31 and 32 as required by Item 601 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,
July 15, 2024 Page 2 Division of Corporation Finance Office of Real Estate & Construction
Show Raw Text
July 15, 2024
Christopher J. Munyan
Chief Financial Officer
Swiftmerge Acquisition Corp.
4318 Forman Avenue
Toluca Lake, CA 91602
Re:Swiftmerge Acquisition Corp.
Form 10-K/A for the year ended December 31, 2023
Filed June 27, 2024
File No. 001-41164
Dear Christopher J. Munyan:
We have reviewed your Form 10-K/A filed on June 27, 2024 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.
After reviewing your response to this letter, we may have additional comments.
Form 10-K/A for the year ended December 31, 2023
Exhibits
1.We note that the Section 302 and 906 certifications have been omitted from your amended
Form 10-K. Please file an amended Form 10-K in its entirety and include the
certifications as Exhibits 31 and 32 as required by Item 601 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,
July 15, 2024
Page 2
Division of Corporation Finance
Office of Real Estate & Construction