SEC Comment Letter 0000000000-22-013644 to Rose Hill Acquisition Corp (CIK 0001870129)
Rose Hill Acquisition Corp (CIK 0001870129)
Date: Dec. 19, 2022 · CIK: 0001870129 · Accession: 0000000000-22-013644
AI Filing Summary & Sentiment
File numbers found in text: 001-40900
Letter
United States securities and exchange commission logo December 19, 2022 Albert Hill IV Chief Financial Officer Rose Hill Acquisition Corporation 981 Davis Dr. NW Atlanta, GA 30327 Re:Rose Hill Acquisition Corporation Form 10-K for the fiscal year ended December 31, 2021 Response dated December 16, 2022 File No. 001-40900 Dear Albert Hill IV: We have reviewed your December 16, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our reference to prior comment is to the comment in our December 14, 2022 letter. Form 10-K for the fiscal year ended December 31, 2021 General 1.We note your response to our comment number 1. Please revise your proposed risk factor disclosure in future filings to also include the substance provided in your response letter from December 13, 2022, so that investors have necessary context to assess the risk you disclose.
You may contact Ameen Hamady at 202-551-3891 or in his absence, Isaac Esquivel at 202-551-3395 if you have any questions.
FirstName LastNameAlbert Hill IV Comapany NameRose Hill Acquisition Corporation December 19, 2022 Page 2 FirstName LastName Albert Hill IV Rose Hill Acquisition Corporation December 19, 2022 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
December 19, 2022
Albert Hill IV
Chief Financial Officer
Rose Hill Acquisition Corporation
981 Davis Dr. NW
Atlanta, GA 30327
Re:Rose Hill Acquisition Corporation
Form 10-K for the fiscal year ended December 31, 2021
Response dated December 16, 2022
File No. 001-40900
Dear Albert Hill IV:
We have reviewed your December 16, 2022 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our reference to prior comment is to the comment in our
December 14, 2022 letter.
Form 10-K for the fiscal year ended December 31, 2021
General
1.We note your response to our comment number 1. Please revise your proposed risk factor
disclosure in future filings to also include the substance provided in your response letter
from December 13, 2022, so that investors have necessary context to assess the risk you
disclose.
You may contact Ameen Hamady at 202-551-3891 or in his absence, Isaac Esquivel at
202-551-3395 if you have any questions.
FirstName LastNameAlbert Hill IV
Comapany NameRose Hill Acquisition Corporation
December 19, 2022 Page 2
FirstName LastName
Albert Hill IV
Rose Hill Acquisition Corporation
December 19, 2022
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction