Correspondence 0001213900-24-001686 from Aquaron Acquisition Corp. (AQUNR)
Aquaron Acquisition Corp.
Date: Jan. 5, 2024 · CIK: 0001861063 · Accession: 0001213900-24-001686
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41470
Referenced dates: December 20, 2023
Letter
Wilson Sonsini
Goodrich & Rosati
Professional Corporation
1301 Avenue of the Americas
New York, NY 10019
o: 212.999.5800
f: 212.999.5801
January 5, 2024
Via EDGAR and Overnight Delivery
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Howard Efron
Jennifer Monick
Re: Aquaron Acquisition Corp.
Form 10-K for the year ended December 31, 2022
File No. 001-41470
Ladies and Gentlemen:
On behalf of our client, Aquaron Acquisition Corp. (the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission contained in its letter dated December 20, 2023, relating to the above-referenced Form 10-K for the year ended December 31, 2022. We are concurrently submitting via EDGAR this letter.
In this letter, we have recited the comments from the Staff in italicized, bold type and have followed each comment with the Company’s response.
Form 10-K for the year ended December 31,
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.
In response to the Staff’s comment, the Company has acknowledged the request and will revise future periodic filings to include the same disclosure.
Please direct any questions regarding the Company’s responses to me at (212) 497-7747.
Sincerely,
WILSON SONSINI GOODRICH & ROSATI
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Wilson Sonsini
Goodrich & Rosati
Professional Corporation
1301 Avenue of the Americas
New York, NY 10019
o: 212.999.5800
f: 212.999.5801
January 5, 2024
Via EDGAR and Overnight Delivery
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Howard Efron
Jennifer Monick
Re:
Aquaron Acquisition Corp.
Form 10-K for the year ended December 31, 2022
File No. 001-41470
Ladies and Gentlemen:
On behalf of our client, Aquaron
Acquisition Corp. (the “Company”), we submit this letter in response to comments from the staff (the “Staff”)
of the Securities and Exchange Commission contained in its letter dated December 20, 2023, relating to the above-referenced Form 10-K
for the year ended December 31, 2022. We are concurrently submitting via EDGAR this letter.
In this letter, we have recited
the comments from the Staff in italicized, bold type and have followed each comment with the Company’s response.
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.
In
response to the Staff’s comment, the Company has acknowledged the request and will revise future periodic filings to include the
same disclosure.
Please direct any questions
regarding the Company’s responses to me at (212) 497-7747.
Sincerely,
WILSON SONSINI GOODRICH & ROSATI
Professional Corporation
/s/ Sally Yin
Sally Yin
cc:
Yi Zhou, Aquaron Acquisition Corp.