SEC Comment Letter 0000000000-23-002751 to Cactus Acquisition Corp. 1 Ltd (CCTSF, CTSUF, CTSWF) (CIK 0001865861) (CCTSF)
Cactus Acquisition Corp. 1 Ltd (CCTSF, CTSUF, CTSWF) (CIK 0001865861)
Date: March 20, 2023 · CIK: 0001865861 · Accession: 0000000000-23-002751
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File numbers found in text: 001-40981
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United States securities and exchange commission logo
March 20, 2023
Ofer Gonen
Chief Executive Officer
Cactus Acquisition Corp. 1 Ltd
4B Cedar Brook Drive
Cranbury, NJ 08512
Re:Cactus Acquisition Corp. 1 Ltd
Amended Preliminary Proxy Statement on Schedule 14A
Filed March 16, 2023
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
cc: Jonathan M. Nathan, Esq.