Correspondence 0001104659-22-121497 from MultiMetaVerse Holdings Ltd (MMV, MMVWW) (CIK 0001874074)
MultiMetaVerse Holdings Ltd (MMV, MMVWW) (CIK 0001874074)
Date: Nov. 23, 2022 · CIK: 0001874074 · Accession: 0001104659-22-121497
AI Filing Summary & Sentiment
File numbers found in text: 333-267125
Referenced dates: November 22, 2022
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Technology Re: Model Performance Mini Corp. Amendment No. 3 to Registration Statement on Form F-4 Filed November 15, 2022 File No. 333-267125
Dear Ms. Pierce:
On behalf of our client, Model Performance Mini Corp., a British Virgin Islands company (the “Company”), we respond to the comments of the staff of the Division of Corporation Finance of the Commission (the “Staff”) with respect to the above-referenced Amendment No. 3 to Registration Statement on Form F-4 filed on November 15, 2022 (the “Registration Statement”) contained in the Staff’s letter dated November 22, 2022 (the “Comment Letter”).
The Company has filed via EDGAR Amendment No. 4 to the Registration Statement (the “Amendment”), which reflects the Company’s responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below and is followed by the Company’s response. All page references in the responses set forth below refer to the page numbers in the Amendment.
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.
Response: The Company has revised the disclosure on pages 165 and 166 of the Amendment in response to the Staff’s comment.
Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com
For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.
Page 2
Please do not hesitate to contact Jane Tam at (202) 524-8470 or Giovanni Caruso at (212) 407-4866 of Loeb & Loeb LLP with any questions or comments regarding this letter.
Sincerely,
/s/ Loeb & Loeb LLP
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Loeb &
Loeb LLP
345 Park Avenue
New York, NY 10154
Main 212.407.4000
Fax 212.407.4990
November 23, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attn: Lauren Pierce
Re:
Model Performance Mini Corp.
Amendment No. 3 to Registration Statement on Form F-4
Filed November 15, 2022
File No. 333-267125
Dear Ms. Pierce:
On behalf of our client, Model Performance Mini
Corp., a British Virgin Islands company (the “Company”), we respond to the comments of the staff of the Division of Corporation
Finance of the Commission (the “Staff”) with respect to the above-referenced Amendment No. 3 to Registration Statement
on Form F-4 filed on November 15, 2022 (the “Registration Statement”) contained in the Staff’s letter dated
November 22, 2022 (the “Comment Letter”).
The Company has filed via EDGAR Amendment No. 4
to the Registration Statement (the “Amendment”), which reflects the Company’s responses to the comments received by
the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below and is
followed by the Company’s response. All page references in the responses set forth below refer to the page numbers in
the Amendment.
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.
Response: The Company has revised the disclosure
on pages 165 and 166 of the Amendment in response to the Staff’s comment.
Los Angeles New
York Chicago Nashville Washington, DC
San Francisco Beijing Hong Kong
www.loeb.com
For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.
Page 2
Please do not hesitate to contact Jane Tam at
(202) 524-8470 or Giovanni Caruso at (212) 407-4866 of Loeb & Loeb LLP with any questions or comments regarding this letter.
Sincerely,
/s/ Loeb & Loeb LLP
Loeb & Loeb LLP
cc:
Serena Shie