Correspondence 0001929980-24-000149 from Battery Future Acquisition Corp. (BFAC, BFAC-UN, BFAC-WT) (CIK 0001880441)
Battery Future Acquisition Corp. (BFAC, BFAC-UN, BFAC-WT) (CIK 0001880441)
Date: May 3, 2024 · CIK: 0001880441 · Accession: 0001929980-24-000149
AI Filing Summary & Sentiment
File numbers found in text: 001-41158
Referenced dates: May 3, 2024
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CORRESP 1 filename1.htm wordproof.doc Graubard Miller The Chrysler Building 405 Lexington Avenue New York, N.Y. 10174-4499 (212) 818-8800 Facsimile direct dial number (212) 818-8881 (212) 818-8638 email address jgallant@graubard.com May 3, 2024 Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, NE Washington, D.C. 20549 Re: Battery Future Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed April 26, 2024 File No. 001-41158 Ladies and Gentlemen: On behalf of Battery Future Acquisition Corp. (the “Company”), we hereby respond as follows to the comment letter from the staff of the Securities and Exchange Commission (the “SEC”) dated May 3, 2024, relating to the above-referenced Preliminary Proxy Statement on Schedule 14A (the “Proxy Statement”). Preliminary Proxy Statement on Schedule 14A filed April 26, 2024 Background Risk Factors, page 20 1. We note that you are seeking to extend your termination date to June 17, 2025, which is 43 months from your initial public offering. We also note that you are listed on the NYSE and that NYSE Listed Company Manual Section 102.06(e) requires that a special purpose acquisition company complete a business combination within three years. Please revise to explain that the proposal to extend your termination deadline beyond December 17, 2024 does not comply with this rule, or advise, and disclose the risks of your noncompliance with this rule, including that your securities may be subject to suspension and delisting from the NYSE. We have revised the disclosure on page 20 of the Proxy Statement as requested. ************* GRAUBARD MILLER Securities and Exchange Commission May 3, 2024 Page 2 If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers. Sincerely, /s/ Jeffrey M. Gallant Jeffrey M. Gallant cc. Fanghan Sui, Chief Executive Officer