SEC Comment Letter 0000000000-23-008135 to Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Date: July 28, 2023 · CIK: 0001858028 · Accession: 0000000000-23-008135
AI Filing Summary & Sentiment
File numbers found in text: 001-40713
Letter
United States securities and exchange commission logo July 28, 2023 Eric Wong Chief Executive Officer Nova Vision Acquisition Corp. 2 Havelock Road #07-12 Singapore 059763 Re:Nova Vision Acquisition Corp. Amendment No. 1 to Form 10-K Filed June 30, 2023 File No. 001-40713 Dear Eric Wong: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Amendment No. 1 to Form 10-K filed June 30, 2023 Index to Financial Statements, page 39 1.Please address the following as it relates to the restatement of your fiscal 2021 and 2022 financial statements and revise as necessary: •Explain why the opinion of your independent registered public accounting firm refers only to the restatement of the 2021 financial statements. •Revise Note 3 to include a discussion of the restatement to net cash used in investing and financing activities in fiscal 2022 relating to the common stock redemptions. •Tell us why you have not filed an Item 4.02 Form 8-K regarding the restatement.
FirstName LastNameEric Wong Comapany NameNova Vision Acquisition Corp. July 28, 2023 Page 2 FirstName LastName Eric Wong Nova Vision Acquisition Corp. July 28, 2023 Page 2 In closing, 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. You may contact David Edgar, Senior Staff Accountant, at (202) 551-3459 or Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Lawrence Venick
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United States securities and exchange commission logo
July 28, 2023
Eric Wong
Chief Executive Officer
Nova Vision Acquisition Corp.
2 Havelock Road #07-12
Singapore 059763
Re:Nova Vision Acquisition Corp.
Amendment No. 1 to Form 10-K
Filed June 30, 2023
File No. 001-40713
Dear Eric Wong:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Amendment No. 1 to Form 10-K filed June 30, 2023
Index to Financial Statements, page 39
1.Please address the following as it relates to the restatement of your fiscal 2021 and 2022
financial statements and revise as necessary:
•Explain why the opinion of your independent registered public accounting firm refers
only to the restatement of the 2021 financial statements.
•Revise Note 3 to include a discussion of the restatement to net cash used in investing
and financing activities in fiscal 2022 relating to the common stock redemptions.
•Tell us why you have not filed an Item 4.02 Form 8-K regarding the restatement.
FirstName LastNameEric Wong
Comapany NameNova Vision Acquisition Corp.
July 28, 2023 Page 2
FirstName LastName
Eric Wong
Nova Vision Acquisition Corp.
July 28, 2023
Page 2
In closing, 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.
You may contact David Edgar, Senior Staff Accountant, at (202) 551-3459 or Kathleen
Collins, Accounting Branch Chief, at (202) 551-3499 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Lawrence Venick