SEC Comment Letter 0000000000-22-012824 to Sagaliam Acquisition Corp (CIK 0001855351)
Sagaliam Acquisition Corp (CIK 0001855351)
Date: Nov. 28, 2022 · CIK: 0001855351 · Accession: 0000000000-22-012824
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File numbers found in text: 001-41182
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United States securities and exchange commission logo
November 28, 2022
Barry Kostiner
Chairman and Chief Executive Officer
Sagaliam Acquisition Corp.
1800 Avenue of the Stars, Suite 1475
Los Angeles, CA 90067
Re:Sagaliam Acquisition Corp.
Preliminary Proxy Statement on Schedule 14A
Filed November 17, 2022
File No. 001-41182
Dear Barry Kostiner:
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: Thomas Kollar, Esq.