SEC Comment Letter 0000000000-23-013891 to Aquaron Acquisition Corp. (AQUNR)
Aquaron Acquisition Corp.
Date: Dec. 20, 2023 · CIK: 0001861063 · Accession: 0000000000-23-013891
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41470
Letter
United States securities and exchange commission logo December 20, 2023 Yi Zhou Chief Executive Officer and Director Aquaron Acquisition Corp. 515 Madison Avenue, 8th Floor New York, NY 10022 Re:Aquaron Acquisition Corp. Form 10-K for the year ended December 31, 2022 File No. 001-41470 Dear Yi Zhou: We have reviewed your filing 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 a 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, 2022 General 1.Reference is made to disclosures within your definitive proxy statement filed on June 9, 2023, where you acknowledge foreign ties and discuss the impact on your ability to complete your initial business combination. Please revise future periodic filings to include the same disclosure. 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 LastNameYi Zhou Comapany NameAquaron Acquisition Corp. December 20, 2023 Page 2 FirstName LastName Yi Zhou Aquaron Acquisition Corp. December 20, 2023 Page 2 Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
December 20, 2023
Yi Zhou
Chief Executive Officer and Director
Aquaron Acquisition Corp.
515 Madison Avenue, 8th Floor
New York, NY 10022
Re:Aquaron Acquisition Corp.
Form 10-K for the year ended December 31, 2022
File No. 001-41470
Dear Yi Zhou:
We have reviewed your filing 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 a
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, 2022
General
1.Reference is made to disclosures within your definitive proxy statement filed on June 9,
2023, where you acknowledge foreign ties and discuss the impact on your ability to
complete your initial business combination. Please revise future periodic filings to include
the same disclosure.
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 LastNameYi Zhou
Comapany NameAquaron Acquisition Corp.
December 20, 2023 Page 2
FirstName LastName
Yi Zhou
Aquaron Acquisition Corp.
December 20, 2023
Page 2
Please contact Howard Efron at 202-551-3439 or Jennifer Monick at 202-551-3295 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction