Correspondence 0001193125-23-132464 from Mercato Partners Acquisition Corp (CIK 0001853436)
Mercato Partners Acquisition Corp (CIK 0001853436)
Date: May 2, 2023 · CIK: 0001853436 · Accession: 0001193125-23-132464
AI Filing Summary & Sentiment
File numbers found in text: 001-41017
Referenced dates: April 24, 2023
Letter
Mercato Partners Acquisition Corporation
2750 E. Cottonwood Parkway, Suite #500
Cottonwood Heights, Utah 84121
May 2, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention:
Melissa Kindelan
Re:
Mercato Partners Acquisition Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed April 4, 2023
File No. 001-41017
To the addressee set forth above:
Mercato Partners Acquisition Corporation (the “Company,” “we,” “us” and “our”) submits this letter in response to the comment letter of the staff of the Securities and Exchange Commission (the “Staff”), dated April 24, 2023, with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2022, filed on April 4, 2023 (the “Annual Report”). For your convenience, we have set forth the Staff’s comment in bold and italics and the Company’s response below.
Form 10-K for the Fiscal Year Ended December 31, 2022
Exhibits 31.1 and 31.2
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.
The Company acknowledges the Staff’s comment and has filed Amendment No. 1 to the Annual Report to include in the certifications provided in Exhibits 31.1 and 31.2 the language of revised paragraph 4(b) referring to internal control over financial reporting.
If the Staff has any questions concerning this response letter or requires further information, please do not hesitate to contact me at (801) 220-0055.
Thank you for your assistance in this matter.
Very truly yours,
MERCATO PARTNERS ACQUISITION CORPORATION
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CORRESP 1 filename1.htm CORRESP Mercato Partners Acquisition Corporation 2750 E. Cottonwood Parkway, Suite #500 Cottonwood Heights, Utah 84121 May 2, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Melissa Kindelan Re: Mercato Partners Acquisition Corporation Form 10-K for the Fiscal Year Ended December 31, 2022 Filed April 4, 2023 File No. 001-41017 To the addressee set forth above: Mercato Partners Acquisition Corporation (the “Company,” “we,” “us” and “our”) submits this letter in response to the comment letter of the staff of the Securities and Exchange Commission (the “Staff”), dated April 24, 2023, with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2022, filed on April 4, 2023 (the “Annual Report”). For your convenience, we have set forth the Staff’s comment in bold and italics and the Company’s response below. Form 10-K for the Fiscal Year Ended December 31, 2022 Exhibits 31.1 and 31.2 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. The Company acknowledges the Staff’s comment and has filed Amendment No. 1 to the Annual Report to include in the certifications provided in Exhibits 31.1 and 31.2 the language of revised paragraph 4(b) referring to internal control over financial reporting. If the Staff has any questions concerning this response letter or requires further information, please do not hesitate to contact me at (801) 220-0055. Thank you for your assistance in this matter. Very truly yours, MERCATO PARTNERS ACQUISITION CORPORATION By: /s/ Scott Klossner Scott Klossner Chief Financial Officer cc: Securities and Exchange Commission Kathleen Collins Latham & Watkins LLP Drew Capurro