Correspondence 0001013762-24-001584 from AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123) (ANNA)
AleAnna, Inc. (ANNA, ANNAW) (CIK 0001845123)
Date: July 26, 2024 · CIK: 0001845123 · Accession: 0001013762-24-001584
AI Filing Summary & Sentiment
File numbers found in text: 001-41164
Referenced dates: July 15, 2024
Letter
Division of Corporation Finance Office of Real Estate & Construction Attention: Kellie Kim Re: Swiftmerge Acquisition Corp. Form 10-K/A for the year ended December 31, 2023 Filed June 27, 2024 File No. 001-41164
Dear Ms. Kim and Ms. Marrone:
Swiftmerge Acquisition Corp. (the “Company”) hereby acknowledges receipt of the comment letter dated July 15, 2024 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) concerning the above-captioned Annual Report on Form 10-K/A for the fiscal year ended December 31, 2023, filed with the Commission on June 27, 2024 (as amended, the “Annual Report”). The Company hereby submits this letter in response to the Comment Letter.
Concurrent with the submission of this letter, the Company is filing via EDGAR an amendment to the Annual Report (“Amendment No. 2”) on Form 10-K/A, which reflects the Company’s response to the comment received by the Staff.
For ease of review, we have set forth below the numbered comment from the Comment Letter and the Company’s response thereto.
Form 10-K/A for the year ended December 31,
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.
Response: The Company acknowledges the Staff’s comment and respectfully advises the Staff that management of the Company had inadvertently excluded the certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 in Amendment No. 1 to the Annual Report on Form 10-K/A filed with the Commission on June 27, 2024. The Company is filing Amendment No. 2 on Form 10-K/A to amend Part IV, Item 15 “Exhibits and Financial Statement Schedules” to include the certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and to file such Exhibits 31.1 and 31.2 therewith.
We appreciate the Staff’s comment and request the Staff contact Grant J. Levine of Greenberg Traurig, P.A. at (954) 768-8209 or levineg@gtlaw.com with any questions or comments regarding this letter.
Very truly yours,
/s/ Christopher J. Munyan
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Swiftmerge Acquisition Corp.
4318 Forman Avenue
Toluca Lake, CA 91602
July 26, 2024
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kellie Kim
Kristina Marrone
Re: Swiftmerge Acquisition Corp.
Form 10-K/A for the year
ended December 31, 2023
Filed June 27, 2024
File No. 001-41164
Dear Ms. Kim and Ms. Marrone:
Swiftmerge Acquisition Corp.
(the “Company”) hereby acknowledges receipt of the comment letter dated July 15, 2024 (the “Comment Letter”) from
the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) concerning the above-captioned
Annual Report on Form 10-K/A for the fiscal year ended December 31, 2023, filed with the Commission on June 27, 2024 (as amended, the
“Annual Report”). The Company hereby submits this letter in response to the Comment Letter.
Concurrent with the submission
of this letter, the Company is filing via EDGAR an amendment to the Annual Report (“Amendment No. 2”) on Form 10-K/A,
which reflects the Company’s response to the comment received by the Staff.
For ease of review, we have
set forth below the numbered comment from the Comment Letter and the Company’s response thereto.
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.
Response: The Company
acknowledges the Staff’s comment and respectfully advises the Staff that management of the Company had inadvertently excluded the
certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 in Amendment No. 1 to the Annual Report on Form 10-K/A filed
with the Commission on June 27, 2024. The Company is filing Amendment No. 2 on Form 10-K/A to amend Part IV, Item 15 “Exhibits and
Financial Statement Schedules” to include the certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and to file
such Exhibits 31.1 and 31.2 therewith.
We appreciate the Staff’s
comment and request the Staff contact Grant J. Levine of Greenberg Traurig, P.A. at (954) 768-8209 or levineg@gtlaw.com with any questions
or comments regarding this letter.
Very truly yours,
/s/ Christopher J. Munyan
Christopher J. Munyan
Chief Financial Officer
Swiftmerge Acquisition Corp.