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SEC Comment Letter 0000000000-23-001056 to Consilium Acquisition Corp I, Ltd. (CSLM, CSLMR, CSLMU, CSLMW) (CIK 0001875493)

Consilium Acquisition Corp I, Ltd. (CSLM, CSLMR, CSLMU, CSLMW) (CIK 0001875493)
Date: Feb. 1, 2023 · CIK: 0001875493 · Accession: 0000000000-23-001056

AI Filing Summary & Sentiment

File numbers found in text: 001-41219

Date
February 1, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Consilium Acquisition Corp I, Ltd. (CSLM, CSLMR, CSLMU, CSLMW) (CIK 0001875493)

Letter

United States securities and exchange commission logo February 1, 2023 Charles Cassel Chief Executive Officer and Chief Financial Officer Consilium Acquisition Corp I, Ltd. 2400 E. Commercial Boulevard, Suite 900 Ft. Lauderdale, FL 33308 Re:Consilium Acquisition Corp I, Ltd. Form 10-K for the year ended December 31, 2021 Response dated January 20, 2023 File No. 001-41219 Dear Charles Cassel: We have reviewed your January 20, 2023 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 references to prior comments are to comments in our December 19, 2022 letter. Form 10-K for the year ended December 31, 2021 General 1.We note your response to our prior comment. In your response you indicate that your Sponsor is ultimately controlled by U.S persons. Please clarify for us whether the majority of the equity interests of your Sponsor are owned by U.S nationals.

FirstName LastNameCharles Cassel Comapany NameConsilium Acquisition Corp I, Ltd. February 1, 2023 Page 2 FirstName LastName Charles Cassel Consilium Acquisition Corp I, Ltd. February 1, 2023 Page 2 You may contact Eric McPhee at 202-551-3693 or Robert Telewicz at 202-551-3438 if you have any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction

Show Raw Text
United States securities and exchange commission logo
February 1, 2023
Charles Cassel
Chief Executive Officer and Chief Financial Officer
Consilium Acquisition Corp I, Ltd.
2400 E. Commercial Boulevard, Suite 900
Ft. Lauderdale, FL 33308
Re:Consilium Acquisition Corp I, Ltd.
Form 10-K for the year ended December 31, 2021
Response dated January 20, 2023
File No. 001-41219
Dear Charles Cassel:
            We have reviewed your January 20, 2023 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 references to prior comments are to comments in our
December 19, 2022 letter.
Form 10-K for the year ended December 31, 2021
General
1.We note your response to our prior comment.  In your response you indicate that your
Sponsor is ultimately controlled by U.S persons.  Please clarify for us whether the
majority of the equity interests of your Sponsor are owned by U.S nationals.

 FirstName LastNameCharles Cassel
 Comapany NameConsilium Acquisition Corp I, Ltd.
 February 1, 2023 Page 2
 FirstName LastName
Charles Cassel
Consilium Acquisition Corp I, Ltd.
February 1, 2023
Page 2
            You may contact Eric McPhee at 202-551-3693 or Robert Telewicz at 202-551-3438 if
you have any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction