SEC Comment Letter 0000000000-23-000384 to Seaport Calibre Materials Acquisition Corp. (CIK 0001863428)
Seaport Calibre Materials Acquisition Corp. (CIK 0001863428)
Date: Jan. 13, 2023 · CIK: 0001863428 · Accession: 0000000000-23-000384
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File numbers found in text: 001-40975
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United States securities and exchange commission logo
January 13, 2023
Edward Siegel
Chief Financial Officer
Seaport Calibre Materials Acquisition Corp.
360 Madison Avenue, 23rd Floor
New York, NY 10017
Re:Seaport Calibre Materials Acquisition Corp.
Form 10-K for the fiscal year ended December 31, 2021
Filed March 31, 2022
File No. 001-40975
Dear Edward Siegel:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction