SEC Comment Letter 0000000000-24-008950 to Onyx Acquisition Co. I (ONYX, ONYXU, ONYXW) (CIK 0001849548)
Onyx Acquisition Co. I (ONYX, ONYXU, ONYXW) (CIK 0001849548)
Date: Aug. 6, 2024 · CIK: 0001849548 · Accession: 0000000000-24-008950
AI Filing Summary & Sentiment
File numbers found in text: 001-41003
Letter
August 6, 2024 Mathew Vodola Chief Financial Officer Onyx Acquisition Co. I 104 5th Avenue New York, New York 10011 Re:Onyx Acquisition Co. I Form 10-K for the year ended December 31, 2023 Filed on March 29, 2024 Form 10-Q for the period ended March 31, 2024 Filed on May 23, 2024 File No. 001-41003 Dear Mathew Vodola: We have reviewed your filing and have the following comments. 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 15. Exhibits, Financial Statement Schedules, page 79 1.Please amend your filing to include updated Section 906 certifications of the chief executive and financial officers to reference the correct period of the Form 10-K for the year ended December 31, 2023. Form 10-Q for the period ended March 31, 2024 Item 6. Exhibits, page 28 2.You omit the internal control over financial reporting language from the introductory portion of paragraph 4 of your Section 302 certifications, as well as paragraph 4(b). This language was required beginning with your first annual report that contained management’s report on internal control over financial reporting and continues to be required in the Section 302 certifications of all periodic reports filed thereafter. Please amend your filing to update your Section 302 certifications accordingly.
August 6, 2024 Page 2 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 Ameen Hamady at 202-551-3891 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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August 6, 2024
Mathew Vodola
Chief Financial Officer
Onyx Acquisition Co. I
104 5th Avenue
New York, New York 10011
Re:Onyx Acquisition Co. I
Form 10-K for the year ended December 31, 2023
Filed on March 29, 2024
Form 10-Q for the period ended March 31, 2024
Filed on May 23, 2024
File No. 001-41003
Dear Mathew Vodola:
We have reviewed your filing and have the following comments.
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 15. Exhibits, Financial Statement Schedules, page 79
1.Please amend your filing to include updated Section 906 certifications of the chief
executive and financial officers to reference the correct period of the Form 10-K for the
year ended December 31, 2023.
Form 10-Q for the period ended March 31, 2024
Item 6. Exhibits, page 28
2.You omit the internal control over financial reporting language from the introductory
portion of paragraph 4 of your Section 302 certifications, as well as paragraph 4(b). This
language was required beginning with your first annual report that contained
management’s report on internal control over financial reporting and continues to be
required in the Section 302 certifications of all periodic reports filed thereafter. Please
amend your filing to update your Section 302 certifications accordingly.
August 6, 2024
Page 2
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 Ameen Hamady at 202-551-3891 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction