Correspondence 0001213900-23-098346 from Oxus Acquisition Corp. (BRLS, BRLSW) (CIK 0001852973) (BRLS)
Oxus Acquisition Corp. (BRLS, BRLSW) (CIK 0001852973)
Date: Dec. 22, 2023 · CIK: 0001852973 · Accession: 0001213900-23-098346
AI Filing Summary & Sentiment
File numbers found in text: 333-273967
Referenced dates: November 24, 2023
Letter
Securities and Exchange Commission Office of Trade & Services Division of Corporation Finance Amendment No. 2 to Registration Statement on Form S-4 Filed November 13, 2023 File No. 333-273967
Re: Oxus Acquisition Corp.
Dear Mr. Fullem:
On behalf of Oxus Acquisition Corp. (the “Company”), set forth below are the Company’s responses to the comments of the Staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) relating to the Company’s Amendment No. 2 to Registration Statement on Form S-4 (File No. 333-273967) (the “Registration Statement”). An electronic version of Amendment No. 3 (“Amendment No. 3”) to the Registration Statement on has been concurrently filed with the Commission through its EDGAR system. The Registration Statement, as amended by Amendment No. 3, is referred to as the “Amended Registration Statement.”
Set forth below are the responses of the Company to the comments of the Staff’s letter to the Company, dated November 24, 2023, relating to the Registration Statement. For ease of reference, the text of the comments in the Staff’s letter is reproduced in bold and italics herein. Unless otherwise indicated, all references to page numbers in such responses are to page numbers in the Amended Registration Statement. Capitalized terms used in this letter but not otherwise defined herein have the respective meanings ascribed to them in the Amended Registration Statement.
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.
Response: In response to the Staff’s comment, the Company has revised its disclosures on pages 18-21, 38, 50, 55, 61-71, 182-185, 187, F-19-33, F-41, and F-55-76 of the Amended Registration Statement.
If you have any questions or comments concerning this submission or require any additional information, please do not hesitate to contact the undersigned at (212) 801-6928.
Very truly yours,
GREENBERG TRAURIG, LLP.
Show Raw Text
CORRESP
1
filename1.htm
December 22, 2023
Securities and Exchange Commission
Office of Trade & Services
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549-3561
Re:
Oxus Acquisition Corp.
Amendment No. 2 to Registration Statement on Form S-4
Filed November 13, 2023
File No. 333-273967
Dear Mr. Fullem:
On behalf of Oxus Acquisition Corp. (the “Company”),
set forth below are the Company’s responses to the comments of the Staff (the “Staff”) of the Division of Corporation
Finance of the Securities and Exchange Commission (the “Commission”) relating to the Company’s Amendment No.
2 to Registration Statement on Form S-4 (File No. 333-273967) (the “Registration Statement”). An electronic version
of Amendment No. 3 (“Amendment No. 3”) to the Registration Statement on has been concurrently filed with the Commission
through its EDGAR system. The Registration Statement, as amended by Amendment No. 3, is referred to as the “Amended Registration
Statement.”
Set forth below are the responses of the Company
to the comments of the Staff’s letter to the Company, dated November 24, 2023, relating to the Registration Statement. For ease
of reference, the text of the comments in the Staff’s letter is reproduced in bold and italics herein. Unless otherwise indicated,
all references to page numbers in such responses are to page numbers in the Amended Registration Statement. Capitalized terms used in
this letter but not otherwise defined herein have the respective meanings ascribed to them in the Amended Registration Statement.
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.
Response: In response to the
Staff’s comment, the Company has revised its disclosures on pages 18-21, 38, 50, 55, 61-71, 182-185, 187, F-19-33, F-41, and F-55-76
of the Amended Registration Statement.
If you have any questions or comments concerning this submission or
require any additional information, please do not hesitate to contact the undersigned at (212) 801-6928.
Very truly yours,
GREENBERG TRAURIG, LLP.
By:
/s/ Yuta N. Delarck
Yuta N. Delarck, Esq.
cc: Kanat Mynzhanov, Chief Executive
Officer, Oxus Acquisition Corp.