SEC Comment Letter 0000000000-23-006793 to Crescera Capital Acquisition Corp. (CIK 0001851230)
Crescera Capital Acquisition Corp. (CIK 0001851230)
Date: June 26, 2023 · CIK: 0001851230 · Accession: 0000000000-23-006793
AI Filing Summary & Sentiment
File numbers found in text: 001-41081
Letter
United States securities and exchange commission logo June 26, 2023 Rafael Moreira Pereira Chief Financial Officer Crescera Capital Acquisition Corp. Rua Aníbal de Mendonça, 27, 2nd floor Rio de Janeiro , RJ, Brazil Re:Crescera Capital Acquisition Corp. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed April 14, 2023 File No. 001-41081 Dear Rafael Moreira Pereira: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 General 1.We note disclosures in your Schedule 14A filed on April 19, 2023 indicating that your sponsor has significant ties to a non-U.S. person and the potential risks of your initial business combination being subject to a review by the Committee on Foreign Investment in the United States. Please include corresponding disclosure in future periodic reports.
FirstName LastNameRafael Moreira Pereira Comapany NameCrescera Capital Acquisition Corp. June 26, 2023 Page 2 FirstName LastName Rafael Moreira Pereira Crescera Capital Acquisition Corp. June 26, 2023 Page 2 In closing, 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 Steve Lo at 202-551-3394 or Kimberly Calder at 202-551-3701 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Manuel Garciadiaz, Esq.
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United States securities and exchange commission logo
June 26, 2023
Rafael Moreira Pereira
Chief Financial Officer
Crescera Capital Acquisition Corp.
Rua Aníbal de Mendonça, 27, 2nd floor
Rio de Janeiro , RJ, Brazil
Re:Crescera Capital Acquisition Corp.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed April 14, 2023
File No. 001-41081
Dear Rafael Moreira Pereira:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
General
1.We note disclosures in your Schedule 14A filed on April 19, 2023 indicating that your
sponsor has significant ties to a non-U.S. person and the potential risks of your initial
business combination being subject to a review by the Committee on Foreign Investment
in the United States. Please include corresponding disclosure in future periodic reports.
FirstName LastNameRafael Moreira Pereira
Comapany NameCrescera Capital Acquisition Corp.
June 26, 2023 Page 2
FirstName LastName
Rafael Moreira Pereira
Crescera Capital Acquisition Corp.
June 26, 2023
Page 2
In closing, 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 Steve Lo at 202-551-3394 or Kimberly Calder at 202-551-3701 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Manuel Garciadiaz, Esq.