SEC Comment Letter 0000000000-24-006639 to Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Date: June 10, 2024 · CIK: 0001858028 · Accession: 0000000000-24-006639
AI Filing Summary & Sentiment
File numbers found in text: 001-40713
Letter
United States securities and exchange commission logo June 10, 2024 Eric Wong Chief Executive Officer Nova Vision Acquisition Corp 2 Havelock Road #07-12 Singapore 059763 Re:Nova Vision Acquisition Corp Form 10-K for the Year Ended December 31, 2023 Filed March 4, 2024 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 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 the 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. Form 10-K for the Year Ended December 31, 2023 Consolidated Statements of Cash Flows, page F-6 1.We note the statement of cash flows for the year ended December 31, 2022 included here does not agree with the Form 10-K/A filed on August 7, 2023. Please explain and revise as necessary. As applicable, ensure your revised financial statements are labeled as restated, include a discussion of any restatement in the report of your independent registered public accounting firm and provide the necessary footnote disclosures. Refer to ASC 250-10-50-7. Similar revisions should be made to your financial statements that are included in any open registration statements. 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.
FirstName LastNameEric Wong Comapany NameNova Vision Acquisition Corp June 10, 2024 Page 2 FirstName LastName Eric Wong Nova Vision Acquisition Corp June 10, 2024 Page 2 Please contact Dave Edgar at 202-551-3459 or Kathleen Collins at 202-551-3499 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Lawrence Venick
Show Raw Text
United States securities and exchange commission logo
June 10, 2024
Eric Wong
Chief Executive Officer
Nova Vision Acquisition Corp
2 Havelock Road #07-12
Singapore 059763
Re:Nova Vision Acquisition Corp
Form 10-K for the Year Ended December 31, 2023
Filed March 4, 2024
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 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
the 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.
Form 10-K for the Year Ended December 31, 2023
Consolidated Statements of Cash Flows, page F-6
1.We note the statement of cash flows for the year ended December 31, 2022 included here
does not agree with the Form 10-K/A filed on August 7, 2023. Please explain and revise
as necessary. As applicable, ensure your revised financial statements are labeled as
restated, include a discussion of any restatement in the report of your independent
registered public accounting firm and provide the necessary footnote disclosures. Refer
to ASC 250-10-50-7. Similar revisions should be made to your financial statements that
are included in any open registration statements.
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.
FirstName LastNameEric Wong
Comapany NameNova Vision Acquisition Corp
June 10, 2024 Page 2
FirstName LastName
Eric Wong
Nova Vision Acquisition Corp
June 10, 2024
Page 2
Please contact Dave Edgar at 202-551-3459 or Kathleen Collins at 202-551-3499 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Lawrence Venick