SEC Comment Letter 0000000000-23-010276 to Flag Ship Acquisition Corp (FSHP, FSHPR, FSHPU) (CIK 0001850059) (FSHP)
Flag Ship Acquisition Corp (FSHP, FSHPR, FSHPU) (CIK 0001850059)
Date: Sept. 18, 2023 · CIK: 0001850059 · Accession: 0000000000-23-010276
AI Filing Summary & Sentiment
File numbers found in text: 333-261028
Letter
United States securities and exchange commission logo September 18, 2023 CERTIFIED MAIL RETURN RECEIPT REQUESTED Matthew Chen Chief Executive Officer Flag Ship Acquisition Corporation 260 Madison Avenue, 8th Floor New York, NY 10016 Re:Flag Ship Acquisition Corporation Amendment No. 3 to Registration Statement on Form S-1 Filed December 14, 2022 File No. 333-261028 Dear Matthew Chen: It has been more than nine months since you last amended this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either: •amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or •file a request for withdrawal. If you requested confidential treatment for portions of any exhibits to your registration statement and you request withdrawal of that registration statement, please submit a concurrent request for withdrawal of your application for confidential treatment. If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under rule 479 of the Act.
FirstName LastNameMatthew Chen Comapany NameFlag Ship Acquisition Corporation September 18, 2023 Page 2 FirstName LastName Matthew Chen Flag Ship Acquisition Corporation September 18, 2023 Page 2 Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447 or, in his absence, Larry Spirgel, Office Chief, at (202) 551-3815 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
September 18, 2023
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
Matthew Chen
Chief Executive Officer
Flag Ship Acquisition Corporation
260 Madison Avenue, 8th Floor
New York, NY 10016
Re:Flag Ship Acquisition Corporation
Amendment No. 3 to Registration Statement on Form S-1
Filed December 14, 2022
File No. 333-261028
Dear Matthew Chen:
It has been more than nine months since you last amended this registration statement and
it is now out of date. Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.
If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment.
If you do not amend the registration statement or file a request for withdrawal (or provide
us with a satisfactory explanation of why you have not done either) within 30 days, we may enter
an order declaring the registration statement abandoned under rule 479 of the Act.
FirstName LastNameMatthew Chen
Comapany NameFlag Ship Acquisition Corporation
September 18, 2023 Page 2
FirstName LastName
Matthew Chen
Flag Ship Acquisition Corporation
September 18, 2023
Page 2
Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447 or, in his absence, Larry
Spirgel, Office Chief, at (202) 551-3815 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology