SEC Comment Letter 0000000000-23-012835 to Oxus Acquisition Corp. (BRLS, BRLSW) (CIK 0001852973) (BRLS)
Oxus Acquisition Corp. (BRLS, BRLSW) (CIK 0001852973)
Date: Nov. 24, 2023 · CIK: 0001852973 · Accession: 0000000000-23-012835
AI Filing Summary & Sentiment
File numbers found in text: 333-273967
Letter
United States securities and exchange commission logo November 24, 2023 Kanat Mynzhanov Chief Executive Officer Oxus Acquisition Corp. 300/26 Dostyk Avenue Almaty, Kazakhstan 050020 Re:Oxus Acquisition Corp. Amendment No. 2 to Registration Statement on Form S-4 Filed November 13, 2023 File No. 333-273967 Dear Kanat Mynzhanov: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 13, 2023 letter. Amendment No. 2 to Registration Statement on Form S-4 filed November 13, 2023 Financial Statements, page F-1 1.Please update the financial statements of Oxus Acquisition Corp. and Borealis Foods, Inc. and Subsidiaries to comply with Article 8-08 of Regulation S-X.
FirstName LastNameKanat Mynzhanov Comapany NameOxus Acquisition Corp. November 24, 2023 Page 2 FirstName LastName Kanat Mynzhanov Oxus Acquisition Corp. November 24, 2023 Page 2 Please contact Andi Carpenter at 202-551-3645 or Melissa Gilmore at 202-551-3777 if you have questions regarding comments on the financial statements and related matters. Please contact Patrick Fullem at 202-551-8337 or Asia Timmons-Pierce at 202-551-3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Yuta N. Delarck
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United States securities and exchange commission logo
November 24, 2023
Kanat Mynzhanov
Chief Executive Officer
Oxus Acquisition Corp.
300/26 Dostyk Avenue
Almaty, Kazakhstan 050020
Re:Oxus Acquisition Corp.
Amendment No. 2 to Registration Statement on Form S-4
Filed November 13, 2023
File No. 333-273967
Dear Kanat Mynzhanov:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our November 13, 2023 letter.
Amendment No. 2 to Registration Statement on Form S-4 filed November 13, 2023
Financial Statements, page F-1
1.Please update the financial statements of Oxus Acquisition Corp. and Borealis Foods, Inc.
and Subsidiaries to comply with Article 8-08 of Regulation S-X.
FirstName LastNameKanat Mynzhanov
Comapany NameOxus Acquisition Corp.
November 24, 2023 Page 2
FirstName LastName
Kanat Mynzhanov
Oxus Acquisition Corp.
November 24, 2023
Page 2
Please contact Andi Carpenter at 202-551-3645 or Melissa Gilmore at 202-551-3777 if
you have questions regarding comments on the financial statements and related matters. Please
contact Patrick Fullem at 202-551-8337 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Yuta N. Delarck