SEC Comment Letter 0000000000-23-007960 to Heartland Media Acquisition Corp. (CIK 0001850529)

Heartland Media Acquisition Corp. (CIK 0001850529)
Date: July 25, 2023 · CIK: 0001850529 · Accession: 0000000000-23-007960

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AI Filing Summary & Sentiment

File numbers found in text: 001-41152

Date

July 25, 2023

Author

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Form

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Company

Heartland Media Acquisition Corp. (CIK 0001850529)

Letter

United States securities and exchange commission logo July 25, 2023 Robert S. Prather, Jr. Chief Executive Officer Heartland Media Acquisition Corp. 3282 Northside Pkwy Suite 275 Atlanta, GA 30327 Re:Heartland Media Acquisition Corp. Form 10-K for the Year Ended December 31, 2022 Filed April 18, 2023 File No. 001-41152 Dear Robert S. Prather, Jr.: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation

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United States securities and exchange commission logo
July 25, 2023
Robert S. Prather, Jr.
Chief Executive Officer
Heartland Media Acquisition Corp.
3282 Northside Pkwy
Suite 275
Atlanta, GA 30327
Re:Heartland Media Acquisition Corp.
Form 10-K for the Year Ended December 31, 2022
Filed April 18, 2023
File No. 001-41152
Dear Robert S. Prather, Jr.:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

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