Correspondence 0001213900-23-055849 from Crescera Capital Acquisition Corp. (CIK 0001851230)
Crescera Capital Acquisition Corp. (CIK 0001851230)
Date: July 10, 2023 · CIK: 0001851230 · Accession: 0001213900-23-055849
AI Filing Summary & Sentiment
File numbers found in text: 001-41081
Referenced dates: June 26, 2023
Letter
Division of Corporation Finance Office of Energy & Transportation U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-3628
Dear Mr. Lo and Ms. Calder:
On behalf of our client, Crescera Capital Acquisition Corp. (the “Company”), this letter sets forth the Company’s response to the comment provided by the staff (the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Commission”) in its letter dated June 26, 2023 (the “Comment Letter”), regarding the annual report on Form 10-K for the fiscal year ended December 31, 2022 (the “Annual Report”) publicly filed with the Commission on April 14, 2023 via the Commission’s Electronic Data Gathering, Analysis and Retrieval system (“EDGAR”).
For the convenience of the Staff, each comment from the Comment Letter is restated in italics prior to the Company’s response to such comment.
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.
Response: The Company acknowledges the Staff’s comment and hereby advises the Staff that the Company intends to include the referenced disclosure in its future periodic reports.
* * *
Please do not hesitate to contact me at (212) 450-6095 or manuel.garciadiaz@davispolk.com if you have any questions regarding the foregoing or if I can provide any additional information.
Very truly yours,
/s/ Manuel Garciadiaz
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filename1.htm
Manuel Garciadiaz
+1 212 450 6095
manuel.garciadiaz@davispolk.com
Davis Polk & Wardwell
llp
450 Lexington Avenue
New York, NY 10017
davispolk.com
July 10, 2023
Re:
Crescera Capital Acquisition Corp.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-41081
Filed April 14, 2023
Mr. Steve Lo
Ms. Kimberly Calder
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3628
Dear Mr. Lo and Ms. Calder:
On behalf of our client, Crescera Capital
Acquisition Corp. (the “Company”), this letter sets forth the Company’s response to the comment provided by the staff
(the “Staff”) of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Commission”)
in its letter dated June 26, 2023 (the “Comment Letter”), regarding the annual report on Form 10-K for the fiscal year ended
December 31, 2022 (the “Annual Report”) publicly filed with the Commission on April 14, 2023 via the Commission’s Electronic
Data Gathering, Analysis and Retrieval system (“EDGAR”).
For the convenience of the Staff, each comment
from the Comment Letter is restated in italics prior to the Company’s response to such comment.
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.
Response: The Company acknowledges
the Staff’s comment and hereby advises the Staff that the Company intends to include the referenced disclosure in its future periodic
reports.
* * *
Please do not hesitate to contact me at (212)
450-6095 or manuel.garciadiaz@davispolk.com if you have any questions regarding the foregoing or if I can provide any additional information.
Very truly yours,
/s/ Manuel Garciadiaz
cc: Rafael Moreira Pereira, Chief Financial
Officer, Crescera Capital Acquisition Corp.