SEC Comment Letter 0000000000-23-001045 to Forbion European Acquisition Corp. (CIK 0001874495)
Forbion European Acquisition Corp. (CIK 0001874495)
Date: Feb. 1, 2023 · CIK: 0001874495 · Accession: 0000000000-23-001045
AI Filing Summary & Sentiment
File numbers found in text: 001-41148
Letter
United States securities and exchange commission logo February 1, 2023 Cyril Lesser Chief Financial Officer Forbion European Acquisition Corp. 4001 Kennett Pike, Suite 302 Wilmington, Delaware 19807 Re:Forbion European Acquisition Corp. Form 10-K for the year ended December 31, 2021 Amendment No. 1 to Form 10-Q for the quarterly period ended September 30, File No. 001-41148 Dear Cyril Lesser: We have reviewed your amended Forms 10-Q filed January 19, 2023 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. Amendment No. 1 to Form 10-Q for the quarterly period ended September 30, 2022 General 1.We have reviewed your amended Forms 10-Q for the quarterly periods ended September 30, 2022, June 30, 2022, March 31, 2022 and September 30, 2021, and note that you have only provided the Signatures section of each filing. Please revise your amended filings to include the entire periodic report, including the exhibits required by Item 601 of Regulation S-K. You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if you have any questions. Sincerely,
FirstName LastNameCyril Lesser Comapany NameForbion European Acquisition Corp. February 1, 2023 Page 2 FirstName LastName Cyril Lesser Forbion European Acquisition Corp. February 1, 2023 Page 2 Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
February 1, 2023
Cyril Lesser
Chief Financial Officer
Forbion European Acquisition Corp.
4001 Kennett Pike, Suite 302
Wilmington, Delaware 19807
Re:Forbion European Acquisition Corp.
Form 10-K for the year ended December 31, 2021
Amendment No. 1 to Form 10-Q for the quarterly period ended September 30,
2022
File No. 001-41148
Dear Cyril Lesser:
We have reviewed your amended Forms 10-Q filed January 19, 2023 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.
Amendment No. 1 to Form 10-Q for the quarterly period ended September 30, 2022
General
1.We have reviewed your amended Forms 10-Q for the quarterly periods ended September
30, 2022, June 30, 2022, March 31, 2022 and September 30, 2021, and note that you have
only provided the Signatures section of each filing. Please revise your amended filings to
include the entire periodic report, including the exhibits required by Item 601 of
Regulation S-K.
You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if
you have any questions.
Sincerely,
FirstName LastNameCyril Lesser
Comapany NameForbion European Acquisition Corp.
February 1, 2023 Page 2
FirstName LastName
Cyril Lesser
Forbion European Acquisition Corp.
February 1, 2023
Page 2
Division of Corporation Finance
Office of Real Estate & Construction