Correspondence 0001493152-23-026956 from Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Date: Aug. 7, 2023 · CIK: 0001858028 · Accession: 0001493152-23-026956
AI Filing Summary & Sentiment
File numbers found in text: 001-40713
Referenced dates: July 28, 2023
Letter
Via Edgar Division of Corporation Finance Office of Technology Re: Nova Vision Acquisition Corp. (the “Company”) Amendment No. 1 to Form 10-K Filed June 30, 2023 File No. 001-40713
Dear SEC Officers:
We hereby provide a response to the comments issued in a letter dated July 28, 2023 (the “Staff’s Letter”) regarding the Company’s Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022 (the “Form 10-K”).
In order to facilitate the review by the Commission’s staff (the “Staff”), we have responded to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.
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.
Response: We respectfully advise the Staff that:
● for point 1, the omission of reference to the 2022 financial statements was purely a scrivener’s error. Contemporaneously, the Company is filing an amendment to the Form 10-K (the “Amended 10-K”) to correct the relevant statement.
● for point 2, Note 3 to the financial statements on page F-14 of the Amended 10-K was revised n in response to the Staff’s comments.
● for point 3, the Company is filing an Item 4.02 Form 8-K contemporaneously.
Please reach Lawrence Venick, the Company’s outside counsel at +852 5600 0188 if you would like additional information with respect to any of the foregoing. Thank you.
Sincerely,
/s/
Eric Ping Hang Wong
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filename1.htm
NOVA
VISION ACQUISITION CORP.
2
Havelock Road #07-12
Singapore
059763
Via
Edgar
August
7, 2023
Division
of Corporation Finance
Office
of Technology
U.S.
Securities & Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Re:
Nova Vision Acquisition Corp. (the “Company”)
Amendment
No. 1 to Form 10-K
Filed
June 30, 2023
File
No. 001-40713
Dear
SEC Officers:
We
hereby provide a response to the comments issued in a letter dated July 28, 2023 (the “Staff’s Letter”) regarding the
Company’s Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022 (the “Form 10-K”).
In
order to facilitate the review by the Commission’s staff (the “Staff”), we have responded to the comments set forth
in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments
and correspond to the numbered paragraph in the Staff’s Letter.
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.
Response:
We respectfully advise the Staff that:
●
for
point 1, the omission of reference to the 2022 financial statements was purely a scrivener’s error. Contemporaneously, the
Company is filing an amendment to the Form 10-K (the “Amended 10-K”) to correct the relevant statement.
●
for
point 2, Note 3 to the financial statements on page F-14 of the Amended 10-K was revised n in response to the Staff’s comments.
●
for
point 3, the Company is filing an Item 4.02 Form 8-K contemporaneously.
Please
reach Lawrence Venick, the Company’s outside counsel at +852 5600 0188 if you would like additional information with respect to
any of the foregoing. Thank you.
Sincerely,
/s/
Eric Ping Hang Wong
Nova
Vision Acquisition Corp.
Chief
Executive Officer