SEC Comment Letter 0000000000-23-004261 to Arbe Robotics Ltd. (ARBE)
Arbe Robotics Ltd.
Date: April 26, 2023 · CIK: 0001861841 · Accession: 0000000000-23-004261
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40884
Letter
United States securities and exchange commission logo April 26, 2023 Jacob (Kobi) Marinka Chief Executive Officer Arbe Robotics Ltd. 107 HaHashmonaim St. Tel Aviv-Yafo, Israel Re:Arbe Robotics Ltd. Form 20-F for the Fiscal Year Ended December 31, 2022 Filed March 22, 2023 File No. 001-40884 Dear Jacob (Kobi) Marinka: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we 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. Form 20-F for the Fiscal Year Ended December 31, 2022 Item 15. Controls and Procedures, page 85 1.Please file an amended Form 20-F to include management's report on internal control over financial reporting. Refer to Item 15(b) of Form 20-F and Question 2 of the Frequently Asked Questions for Exemptive Order on Management's Report on Internal Control over Financial Reporting available at: https://www.sec.gov/divisions/corpfin/faq012105.htm.
In closing, 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 LastNameJacob (Kobi) Marinka Comapany NameArbe Robotics Ltd. April 26, 2023 Page 2 FirstName LastName Jacob (Kobi) Marinka Arbe Robotics Ltd. April 26, 2023 Page 2 You may contact Joyce Sweeney, Senior Staff Accountant, at 202-551-3449 or Christine Dietz, Senior Staff Accountant, at 202-551-3408 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
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United States securities and exchange commission logo
April 26, 2023
Jacob (Kobi) Marinka
Chief Executive Officer
Arbe Robotics Ltd.
107 HaHashmonaim St.
Tel Aviv-Yafo, Israel
Re:Arbe Robotics Ltd.
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed March 22, 2023
File No. 001-40884
Dear Jacob (Kobi) Marinka:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we 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.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 15. Controls and Procedures, page 85
1.Please file an amended Form 20-F to include management's report on internal control over
financial reporting. Refer to Item 15(b) of Form 20-F and Question 2 of the Frequently
Asked Questions for Exemptive Order on Management's Report on Internal Control over
Financial Reporting available at: https://www.sec.gov/divisions/corpfin/faq012105.htm.
In closing, 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 LastNameJacob (Kobi) Marinka
Comapany NameArbe Robotics Ltd.
April 26, 2023 Page 2
FirstName LastName
Jacob (Kobi) Marinka
Arbe Robotics Ltd.
April 26, 2023
Page 2
You may contact Joyce Sweeney, Senior Staff Accountant, at 202-551-3449 or Christine
Dietz, Senior Staff Accountant, at 202-551-3408 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology