SEC Comment Letter 0000000000-24-006292 to Pearl Holdings Acquisition Corp (PRLH, PRLHU, PRLHW) (CIK 0001856161)
Pearl Holdings Acquisition Corp (PRLH, PRLHU, PRLHW) (CIK 0001856161)
Date: May 31, 2024 · CIK: 0001856161 · Accession: 0000000000-24-006292
AI Filing Summary & Sentiment
File numbers found in text: 001-41165
Letter
United States securities and exchange commission logo May 31, 2024 Martin Lewis Chief Financial Officer Pearl Holdings Acquisition Corp 767 Third Avenue, 11th Floor New York, NY 10017 Re:Pearl Holdings Acquisition Corp Form 10-K for the fiscal year ended December 31, 2023 Form 10-K/A for the fiscal year ended December 31, 2023 File No. 001-41165 Dear Martin Lewis: We have reviewed your May 24, 2024 response to our comment letter and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 14, 2024 letter. Form 10-K/A for the fiscal year ended December 31, 2023 Exhibits 1.We note the certifications provided in Exhibits 31 and 32 refer to Form 10-K rather than Form 10-K/A for the year ended December 31, 2023. In addition, we note that the certification provided in Exhibit 32.2 refers to the incorrect period. Please file an amendment to your Form 10-K for the year ended December 31, 2023 with corrected certifications.
FirstName LastNameMartin Lewis Comapany NamePearl Holdings Acquisition Corp May 31, 2024 Page 2 FirstName LastName Martin Lewis Pearl Holdings Acquisition Corp May 31, 2024 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
May 31, 2024
Martin Lewis
Chief Financial Officer
Pearl Holdings Acquisition Corp
767 Third Avenue, 11th Floor
New York, NY 10017
Re:Pearl Holdings Acquisition Corp
Form 10-K for the fiscal year ended December 31, 2023
Form 10-K/A for the fiscal year ended December 31, 2023
File No. 001-41165
Dear Martin Lewis:
We have reviewed your May 24, 2024 response to our comment letter and have the
following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our May 14,
2024 letter.
Form 10-K/A for the fiscal year ended December 31, 2023
Exhibits
1.We note the certifications provided in Exhibits 31 and 32 refer to Form 10-K rather than
Form 10-K/A for the year ended December 31, 2023. In addition, we note that the
certification provided in Exhibit 32.2 refers to the incorrect period. Please file an
amendment to your Form 10-K for the year ended December 31, 2023 with corrected
certifications.
FirstName LastNameMartin Lewis
Comapany NamePearl Holdings Acquisition Corp
May 31, 2024 Page 2
FirstName LastName
Martin Lewis
Pearl Holdings Acquisition Corp
May 31, 2024
Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at 202-551-3856 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction