SEC Comment Letter 0000000000-22-012682 to MultiMetaVerse Holdings Ltd (MMV, MMVWW) (CIK 0001874074)
MultiMetaVerse Holdings Ltd (MMV, MMVWW) (CIK 0001874074)
Date: Nov. 22, 2022 · CIK: 0001874074 · Accession: 0000000000-22-012682
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File numbers found in text: 333-267125
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United States securities and exchange commission logo
November 22, 2022
Serena Shie
Chief Financial Officer
Model Performance Mini Corp.
The Suns Group Center
200 Gloucester Road, 29th Floor
Wan Chai
Hong Kong
Re:Model Performance Mini Corp.
Amendment No. 3 to Registration Statement on Form F-4
Filed November 15, 2022
File No. 333-267125
Dear Serena Shie:
We have reviewed your amended registration statement 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 letter by amending your registration statement and providing the
requested information. If you do not believe our 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 comment, we may have additional comments.
Form F-4/A filed November 15, 2022
Management's Discussion and Analysis of Financial Condition and Results of Operations of
MPAC
Results of Operations, page 165
1.Please revise to include a discussion of results of operations for the three months ended
September 30, 2022 and 2021 in addition to your discussion of the nine month interim
periods.
You may contact Claire DeLabar, Staff Accountant, at (202) 551-3349 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding
FirstName LastNameSerena Shie
Comapany NameModel Performance Mini Corp.
November 22, 2022 Page 2
FirstName LastName
Serena Shie
Model Performance Mini Corp.
November 22, 2022
Page 2
comments on the financial statements and related matters. Please contact Lauren Pierce, Staff
Attorney, at (202) 551-3887 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jane Tam