SEC Comment Letter 0000000000-23-000443 to Rigel Resource Acquisition Corp. (RRAC, RRAC-UN, RRAC-WT) (CIK 0001860879)
Rigel Resource Acquisition Corp. (RRAC, RRAC-UN, RRAC-WT) (CIK 0001860879)
Date: Jan. 17, 2023 · CIK: 0001860879 · Accession: 0000000000-23-000443
AI Filing Summary & Sentiment
File numbers found in text: 001-41022
Letter
United States securities and exchange commission logo January 17, 2023 Jonathan Lamb Chief Executive Officer Rigel Resource Acquisition Corp. 1045 Avenue of the Americas, Floor 25 New York, NY 10018 Re:Rigel Resource Acquisition Corp. Form 10-K for the year ended December 31, 2022 Filed March 31, 2022 File No. 001-41022 Dear Jonathan Lamb: We have reviewed your January 10, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 22, 2022 letter. Form 10-K for the Year Ended December 31, 2021 General 1.We note your response that indicates your Sponsor is a Cayman limited liability company, and that the sole owner and managing member of your sponsor is a Cayman limited partnership with another Cayman limited partnership as its general partner. Please include the substance provided in your response letter in a risk factor in future filings. You may contact William Demarest at 202-551-3432 or Kristi Marrone at 202-551-3429 if you have any questions. Sincerely,
FirstName LastNameJonathan Lamb Comapany NameRigel Resource Acquisition Corp. January 17, 2023 Page 2 FirstName LastName Jonathan Lamb Rigel Resource Acquisition Corp. January 17, 2023 Page 2 Division of Corporation Finance Office of Real Estate & Construction cc: Gregg Noel
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United States securities and exchange commission logo
January 17, 2023
Jonathan Lamb
Chief Executive Officer
Rigel Resource Acquisition Corp.
1045 Avenue of the Americas, Floor 25
New York, NY 10018
Re:Rigel Resource Acquisition Corp.
Form 10-K for the year ended December 31, 2022
Filed March 31, 2022
File No. 001-41022
Dear Jonathan Lamb:
We have reviewed your January 10, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
December 22, 2022 letter.
Form 10-K for the Year Ended December 31, 2021
General
1.We note your response that indicates your Sponsor is a Cayman limited liability company,
and that the sole owner and managing member of your sponsor is a Cayman limited
partnership with another Cayman limited partnership as its general partner. Please include
the substance provided in your response letter in a risk factor in future filings.
You may contact William Demarest at 202-551-3432 or Kristi Marrone at 202-551-3429
if you have any questions.
Sincerely,
FirstName LastNameJonathan Lamb
Comapany NameRigel Resource Acquisition Corp.
January 17, 2023 Page 2
FirstName LastName
Jonathan Lamb
Rigel Resource Acquisition Corp.
January 17, 2023
Page 2
Division of Corporation Finance
Office of Real Estate & Construction
cc: Gregg Noel