SEC Comment Letter 0000000000-22-013324 to Cactus Acquisition Corp. 1 Ltd (CCTSF, CTSUF, CTSWF) (CIK 0001865861) (CCTSF)
Cactus Acquisition Corp. 1 Ltd (CCTSF, CTSUF, CTSWF) (CIK 0001865861)
Date: Dec. 12, 2022 · CIK: 0001865861 · Accession: 0000000000-22-013324
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File numbers found in text: 001-40981
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United States securities and exchange commission logo
December 12, 2022
Ofer Gonen
Chief Executive Officer and Director
Cactus Acquisition Corp. 1 Ltd
4B Cedar Brook Drive
Cranbury, NJ 08512
Re:Cactus Acquisition Corp. 1 Ltd
Form 10-K for the Fiscal Year Ending December 31, 2021
Filed March 31, 2022
File No. 001-40981
Dear Ofer Gonen:
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