SEC Comment Letter 0000000000-24-008842 to Cantor Equity Partners, Inc. (CEP) (CIK 0001865602)
Cantor Equity Partners, Inc. (CEP) (CIK 0001865602)
Date: Aug. 2, 2024 · CIK: 0001865602 · Accession: 0000000000-24-008842
AI Filing Summary & Sentiment
File numbers found in text: 333-280230
Letter
August 2, 2024 Howard Lutnick Chief Executive Officer Cantor Equity Partners, Inc. 110 East 59th Street New York, NY 10022 Re:Cantor Equity Partners, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed July 26, 2024 File No. 333-280230 Dear Howard Lutnick: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amended Registration Statement on Form S-1 filed July 26, 2024 Our Business Combination Process, page 7 1.Please state the basis for your statement that you do not believe that the fiduciary duties or contractual obligations of your officers or directors will materially affect your ability to complete a business combination. Exhibits 2.We note the name change on June 25, 2024. Please file the revised Memorandum and Articles of Association reflecting the name change.
August 2, 2024 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Please contact Catherine De Lorenzo at 202-551-3772 or Pam Howell at 202-551-3357 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Steven Mermelstein, Esq.
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August 2, 2024
Howard Lutnick
Chief Executive Officer
Cantor Equity Partners, Inc.
110 East 59th Street
New York, NY 10022
Re:Cantor Equity Partners, Inc.
Amendment No. 1 to
Registration Statement on Form S-1
Filed July 26, 2024
File No. 333-280230
Dear Howard Lutnick:
We have reviewed your amended registration statement and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amended Registration Statement on Form S-1 filed July 26, 2024
Our Business Combination Process, page 7
1.Please state the basis for your statement that you do not believe that the fiduciary duties or
contractual obligations of your officers or directors will materially affect your ability to
complete a business combination.
Exhibits
2.We note the name change on June 25, 2024. Please file the revised Memorandum and
Articles of Association reflecting the name change.
August 2, 2024
Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Kristina Marrone at 202-551-3429 if you
have questions regarding comments on the financial statements and related matters. Please
contact Catherine De Lorenzo at 202-551-3772 or Pam Howell at 202-551-3357 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Steven Mermelstein, Esq.