SEC Comment Letter 0000000000-23-010898 to SYNTEC OPTICS HOLDINGS, INC. (OPTX)
SYNTEC OPTICS HOLDINGS, INC.
Date: Oct. 3, 2023 · CIK: 0001866816 · Accession: 0000000000-23-010898
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271822
Letter
United States securities and exchange commission logo October 3, 2023 Al Kapoor Chief Executive Officer OmniLit Acquisition Corp. 1111 Lincoln Road , Suite 500 Miami Beach , FL 33139 Re:OmniLit Acquisition Corp. Amendment No. 5 to Registration Statement on Form S-4 Filed September 28, 2023 File No. 333-271822 Dear Al Kapoor: We have reviewed your amended registration statement and have the following comment(s). 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. Unless we note otherwise, any references to prior comments are to comments in our September 22, 2023 letter. Amendment No. 5 to Registration Statement on Form S-4 Background of the Business Combination, page 98 1.We note your removal of the prior disclosure that "Imperial Capital concluded there were no materially adverse findings from their such diligence." Please discuss the reason for the removal of such statement and explain why Imperial Capital cannot reach such conclusion. Please contact Julie Sherman at 202-551-3640 or Brian Cascio at 202-551-3676 if you have questions regarding comments on the financial statements and related matters. Please contact Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with any other questions.
FirstName LastNameAl Kapoor Comapany NameOmniLit Acquisition Corp. October 3, 2023 Page 2 FirstName LastName Al Kapoor OmniLit Acquisition Corp. October 3, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Christopher J. Capuzzi. Esq.
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United States securities and exchange commission logo
October 3, 2023
Al Kapoor
Chief Executive Officer
OmniLit Acquisition Corp.
1111 Lincoln Road , Suite 500
Miami Beach , FL 33139
Re:OmniLit Acquisition Corp.
Amendment No. 5 to Registration Statement on Form S-4
Filed September 28, 2023
File No. 333-271822
Dear Al Kapoor:
We have reviewed your amended registration statement and have the following
comment(s).
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. Unless we note otherwise,
any references to prior comments are to comments in our September 22, 2023 letter.
Amendment No. 5 to Registration Statement on Form S-4
Background of the Business Combination, page 98
1.We note your removal of the prior disclosure that "Imperial Capital concluded there were
no materially adverse findings from their such diligence." Please discuss the reason for the
removal of such statement and explain why Imperial Capital cannot reach such
conclusion.
Please contact Julie Sherman at 202-551-3640 or Brian Cascio at 202-551-3676 if you
have questions regarding comments on the financial statements and related matters. Please
contact Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with any other
questions.
FirstName LastNameAl Kapoor
Comapany NameOmniLit Acquisition Corp.
October 3, 2023 Page 2
FirstName LastName
Al Kapoor
OmniLit Acquisition Corp.
October 3, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Christopher J. Capuzzi. Esq.