SEC Comment Letter 0000000000-24-006861 to Pearl Holdings Acquisition Corp (PRLH, PRLHU, PRLHW) (CIK 0001856161)
Pearl Holdings Acquisition Corp (PRLH, PRLHU, PRLHW) (CIK 0001856161)
Date: June 14, 2024 · CIK: 0001856161 · Accession: 0000000000-24-006861
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File numbers found in text: 001-41165
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United States securities and exchange commission logo
June 14, 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 completed our review of your filings. 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