SEC Comment Letter 0000000000-23-007236 to AltEnergy Acquisition Corp (AEAE, AEAEU, AEAEW) (CIK 0001852016) (AEAE)
AltEnergy Acquisition Corp (AEAE, AEAEU, AEAEW) (CIK 0001852016)
Date: July 6, 2023 · CIK: 0001852016 · Accession: 0000000000-23-007236
AI Filing Summary & Sentiment
File numbers found in text: 001-40984
Letter
United States securities and exchange commission logo July 6, 2023 Jonathan Darnell Chief Financial Officer AltEnergy Acquisition Corp. 600 Lexington Avenue, 9th Floor New York, New York 10022 Re:AltEnergy Acquisition Corp. Form 10-K/A for the Fiscal Year ended December 31, 2022 Filed May 23, 2023 File No. 001-40984 Dear Jonathan Darnell: We have reviewed your filing 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/A for the Fiscal Year ended December 31, 2022 Controls and Procedures Management's Report on Internal Controls Over Financial Reporting, page F-23 1.We note that your filing does not include management's report on internal control over financial reporting, which is required by Item 308 of Regulation S-K, and that the certifications at Exhibits 31.1 and 31.2 do not include the language prescribed by Item 601(b)(31) of Regulation S-K for the introductory portion of paragraph 4 and sub- paragraph 4(b), regarding internal control over financial reporting.
You appear to acknowledge your obligation to evaluate and report on your system of internal controls on page 36. Please amend your filing to include management's report on internal control over financial reporting along with certifications that encompass your responsibilities concerning internal control over financial reporting.
FirstName LastNameJonathan Darnell Comapany NameAltEnergy Acquisition Corp. July 6, 2023 Page 2 FirstName LastName Jonathan Darnell AltEnergy Acquisition Corp. July 6, 2023 Page 2 Please also include an explanatory note at the forepart of the document to explain the reasons for the amendment that you filed on May 23, 2023, and the reasons for the amendment that you will need to file to address the concerns outlined above.
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 Lily Dang, Staff Accountant, at (202) 551-3867 or Jenifer Gallagher, Staff Accountant, at (202) 551-3706 if you have questions regarding comments on the financial statements and related matters. Please contact Karl Hiller, Branch Chief, at (202) 551-3686 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
July 6, 2023
Jonathan Darnell
Chief Financial Officer
AltEnergy Acquisition Corp.
600 Lexington Avenue, 9th Floor
New York, New York 10022
Re:AltEnergy Acquisition Corp.
Form 10-K/A for the Fiscal Year ended December 31, 2022
Filed May 23, 2023
File No. 001-40984
Dear Jonathan Darnell:
We have reviewed your filing 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/A for the Fiscal Year ended December 31, 2022
Controls and Procedures
Management's Report on Internal Controls Over Financial Reporting, page F-23
1.We note that your filing does not include management's report on internal control over
financial reporting, which is required by Item 308 of Regulation S-K, and that the
certifications at Exhibits 31.1 and 31.2 do not include the language prescribed by Item
601(b)(31) of Regulation S-K for the introductory portion of paragraph 4 and sub-
paragraph 4(b), regarding internal control over financial reporting.
You appear to acknowledge your obligation to evaluate and report on your system of
internal controls on page 36. Please amend your filing to include management's report on
internal control over financial reporting along with certifications that encompass your
responsibilities concerning internal control over financial reporting.
FirstName LastNameJonathan Darnell
Comapany NameAltEnergy Acquisition Corp.
July 6, 2023 Page 2
FirstName LastName
Jonathan Darnell
AltEnergy Acquisition Corp.
July 6, 2023
Page 2
Please also include an explanatory note at the forepart of the document to explain the
reasons for the amendment that you filed on May 23, 2023, and the reasons for the
amendment that you will need to file to address the concerns outlined above.
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 Lily Dang, Staff Accountant, at (202) 551-3867 or Jenifer Gallagher,
Staff Accountant, at (202) 551-3706 if you have questions regarding comments on the financial
statements and related matters.
Please contact Karl Hiller, Branch Chief, at (202) 551-3686 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation