SEC Comment Letter 0000000000-23-008673 to Mynaric AG (MYNA, MOYFF) (CIK 0001850453)
Mynaric AG (MYNA, MOYFF) (CIK 0001850453)
Date: Aug. 9, 2023 · CIK: 0001850453 · Accession: 0000000000-23-008673
AI Filing Summary & Sentiment
File numbers found in text: 001-41045
Letter
United States securities and exchange commission logo August 9, 2023 Stefan Berndt-von Bülow Chief Financial Officer Mynaric AG Dornierstraße 19 82205 Gilching, Germany Re:Mynaric AG Form 20-F for Fiscal Year Ended December 31, 2022 Filed May 1, 2023 File No. 001-41045 Dear Stefan Berndt-von Bülow: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for Fiscal Year Ended December 31, 2022 Report of Independent Registered Public Accounting Firm, page F-2 1.Please include a new Report of Independent Registered Public Accounting Firm in your amendment indicating the name of the audit firm and include an audit firm signature. In doing so, ensure the amendment includes the entire annual report and appropriate updated certifications that refer to the Form 20-F/A. Refer to Rule 2-02 of Regulation S- X as referenced by Instruction 2 to Item 8.A.2 of Form 20-F. 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. You may contact Joseph Cascarano, Senior Staff Accountant, at (202) 551-3376 or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 with any questions.
FirstName LastNameStefan Berndt-von Bülow Comapany NameMynaric AG August 9, 2023 Page 2 FirstName LastName Stefan Berndt-von Bülow Mynaric AG August 9, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
August 9, 2023
Stefan Berndt-von Bülow
Chief Financial Officer
Mynaric AG
Dornierstraße 19
82205 Gilching, Germany
Re:Mynaric AG
Form 20-F for Fiscal Year Ended December 31, 2022
Filed May 1, 2023
File No. 001-41045
Dear Stefan Berndt-von Bülow:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 20-F for Fiscal Year Ended December 31, 2022
Report of Independent Registered Public Accounting Firm, page F-2
1.Please include a new Report of Independent Registered Public Accounting Firm in
your amendment indicating the name of the audit firm and include an audit firm signature.
In doing so, ensure the amendment includes the entire annual report and appropriate
updated certifications that refer to the Form 20-F/A. Refer to Rule 2-02 of Regulation S-
X as referenced by Instruction 2 to Item 8.A.2 of Form 20-F.
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.
You may contact Joseph Cascarano, Senior Staff Accountant, at (202) 551-3376 or
Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 with any questions.
FirstName LastNameStefan Berndt-von Bülow
Comapany NameMynaric AG
August 9, 2023 Page 2
FirstName LastName
Stefan Berndt-von Bülow
Mynaric AG
August 9, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Technology