SEC Comment Letter 0000000000-23-000479 to Angel Studios, Inc. (ANGX)
Angel Studios, Inc.
Date: Jan. 18, 2023 · CIK: 0001865200 · Accession: 0000000000-23-000479
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File numbers found in text: 001-41150
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United States securities and exchange commission logo
January 18, 2023
Jeb Spencer
Chief Executive Officer
Southport Acquisition Corporation
1745 Grand Avenue
Del Mar, CA 92014
Re:Southport Acquisition Corporation
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 31, 2022
File No. 001-41150
Dear Jeb Spencer:
We issued a comment to you on the above captioned filing on December 15, 2022. As of
the date of this letter, the comment remains outstanding and unresolved. We expect you to
provide a complete, substantive response to the comment by February 1, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Frank Knapp, Staff Accountant at (202) 551-3805 or Jennifer Monick,
Assistant Chief Accountant at (202) 551-3295 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction