SEC Comment Letter 0000000000-23-004080 to Mercato Partners Acquisition Corp (CIK 0001853436)
Mercato Partners Acquisition Corp (CIK 0001853436)
Date: April 24, 2023 · CIK: 0001853436 · Accession: 0000000000-23-004080
AI Filing Summary & Sentiment
File numbers found in text: 001-41017
Letter
United States securities and exchange commission logo April 24, 2023 Scott Klossner Chief Financial Officer Mercato Partners Acquisition Corporation 2750 E. Cottonwood Parkway Suite #500 Cottonwood Heights, UT 84121 Re:Mercato Partners Acquisition Corporation Form 10-K for the Fiscal Year Ended December 31, 2022 Filed April 4, 2023 File No. 001-41017 Dear Scott Klossner: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Exhibit 31.1, page 1 1.Please revise to include paragraph 4(b) as required by Section 302 of the Sarbanes-Oxley Act. The same revision should be made in Exhibit 31.2. Refer to Item 601(b)(31) of Regulation S-K and Section 246.13 of the Regulation S-K C&DIs.
FirstName LastNameScott Klossner Comapany NameMercato Partners Acquisition Corporation April 24, 2023 Page 2 FirstName LastName Scott Klossner Mercato Partners Acquisition Corporation April 24, 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 Melissa Kindelan, Senior Staff Accountant, at (202) 551-3564 or Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
April 24, 2023
Scott Klossner
Chief Financial Officer
Mercato Partners Acquisition Corporation
2750 E. Cottonwood Parkway Suite #500
Cottonwood Heights, UT 84121
Re:Mercato Partners Acquisition Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed April 4, 2023
File No. 001-41017
Dear Scott Klossner:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Exhibit 31.1, page 1
1.Please revise to include paragraph 4(b) as required by Section 302 of the Sarbanes-Oxley
Act. The same revision should be made in Exhibit 31.2. Refer to Item 601(b)(31) of
Regulation S-K and Section 246.13 of the Regulation S-K C&DIs.
FirstName LastNameScott Klossner
Comapany NameMercato Partners Acquisition Corporation
April 24, 2023 Page 2
FirstName LastName
Scott Klossner
Mercato Partners Acquisition Corporation
April 24, 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 Melissa Kindelan, Senior Staff Accountant, at (202) 551-3564 or
Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology