Correspondence 0001493152-24-024502 from Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Nova Vision Acquisition Corp (NOVV, NOVVR, NOVVU, NOVVW) (CIK 0001858028)
Date: June 20, 2024 · CIK: 0001858028 · Accession: 0001493152-24-024502
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40713
Referenced dates: June 10, 2024
Letter
Via EDGAR Re: Nova Vision Acquisition Corp (the “Company”) Form 10-K for the Year Ended December 31, 2023 Filed March 4, 2024 File No. 001-40713
Dear Mr. Edgar/Ms. Collins:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated June 10, 2024 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Form 10-K for the Year ended December 31, 2023 filed March 4, 2024 (the “Form 10-K”). The Company has filed an amendment (the “Amendment”) to the Form 10-K in response to the Staff’s comment.
For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.
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.
Response: The Company has amended pages F-6 and F-19 of the Amendment in response to the Staff’s comment.
* * *
Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the response contained in this letter.
Sincerely,
/s/
Lawrence S. Venick
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CORRESP
1
filename1.htm
Lawrence
Venick
Partner
2206-19
Jardine House
1 Connaught Place Central
Hong Kong, SAR
Direct
+852.3923.1188
Main +852.3923.1111
Fax
+852.3923.1100
lvenick@loeb.com
Via
EDGAR
June
20, 2024
Mr.
Dave Edgar/Ms. Kathleen Collins
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
Washington, D.C. 20549
Re: Nova
Vision Acquisition Corp (the “Company”)
Form 10-K for the Year Ended December 31, 2023
Filed March 4, 2024
File No. 001-40713
Dear
Mr. Edgar/Ms. Collins:
As
counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated June 10, 2024 from the Securities
and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented
on the above-referenced Form 10-K for the Year ended December 31, 2023 filed March 4, 2024 (the “Form 10-K”). The
Company has filed an amendment (the “Amendment”) to the Form 10-K in response to the Staff’s comment.
For
the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set
out immediately underneath such comment.
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.
Response:
The Company has amended pages F-6 and F-19 of the Amendment in response to the Staff’s comment.
*
* *
Please
contact the undersigned at (852) 3923-1188 if you have any questions with respect to the response contained in this letter.
Sincerely,
/s/
Lawrence S. Venick
Lawrence Venick
Partner
cc:
Eric Ping Hang Wong
Los
Angeles New York Chicago Nashville Washington, DC San Francisco
Beijing Hong Kong www.loeb.com
For
the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability
partnership.