SEC Comment Letter 0000000000-23-007288 to Williams Rowland Acquisition Corp. (CIK 0001855168)
Williams Rowland Acquisition Corp. (CIK 0001855168)
Date: July 10, 2023 · CIK: 0001855168 · Accession: 0000000000-23-007288
AI Filing Summary & Sentiment
File numbers found in text: 001-40659
Show Raw Text
United States securities and exchange commission logo
July 10, 2023
David B. Williams
Chief Executive Officer
Williams Rowland Acquisition Corp.
450 Post Road East, Suite 120
Westport, CT 06880
Re:Williams Rowland Acquisition Corp.
Preliminary Proxy Statement on Schedule 14A
Filed June 27, 2023
File No. 001-40659
Dear David B. Williams:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Joan S. Guilfoyle