Correspondence 0001829126-24-000142 from Metal Sky Star Acquisition Corp (MSSAF)
Metal Sky Star Acquisition Corp
Date: Jan. 11, 2024 · CIK: 0001882464 · Accession: 0001829126-24-000142
AI Filing Summary & Sentiment
File numbers found in text: 001-41344
Referenced dates: December 18, 2023
Letter
January 11, 2024
VIA EMAIL
United States Securities & Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
Fifth Street N.W.
Washington, DC 20549
Attention: Mr. Ameen Hamady
Mr. Larry Spirgel
Ms. Pearlyne Paulemon
Ms. Pam Long
Re: Metal Sky Star Acquisition Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 30, 2023
File No. 001-41344
To the Reviewing Staff Members of the Commission:
Reference is made to the Staff’s letter dated December 18, 2023 to Ms. Wenxi He, Chief Financial Officer of Metal Sky Star Acquisition Corporation, a Cayman exempt liability company (the “Company”), regarding comments on the Company’s Form 10-K for the fiscal year ended December 31, 2022 (the “2022 Form 10-K”). On behalf of our client, and as requested by the Staff, we are responding with reference to the Staff’s letter on its disclosure in the 2022 Form 10-K.
As discussed by telephone with Mr. Ameen Hamady of the Staff, the Company hereby proposes to respond to the Staff’s comments set forth in the comment letter by including responsive disclosure in the Company’s Form 10-K for the fiscal year ended December 31, 2023 (the “2023 Form 10-K”), rather than by amending its 2022 Form 10-K.
We respectfully request that Staff confirm that this approach to addressing the Staff’s concerns as set forth in its comment letter is acceptable. Should the Staff agree, the Company will include responsive disclosure to the comments raised by Staff to the 2022 Form 10-K in the Company’s 2023 Form 10-K, as well as any additional comments the Staff may have regarding the information contained in the 2022 Form 10-K.
United States Securities & Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
January 11, 2024
Page
Please contact the undersigned by email at rbrighton@beckerlawyers.com, or Bill Huo, Esq at bhuo@beckerlawyers.com if the Staff has any questions. You may also contact the undersigned by phone at (954) 985-4178.
Very truly yours,
By:
/s/
Robert C. Brighton, Jr.
Show Raw Text
CORRESP
1
filename1.htm
January
11, 2024
VIA
EMAIL
United
States Securities & Exchange Commission
Division
of Corporation Finance
Office
of Real Estate & Construction
450
Fifth Street N.W.
Washington,
DC 20549
Attention:
Mr. Ameen
Hamady
Mr.
Larry Spirgel
Ms.
Pearlyne Paulemon
Ms.
Pam Long
Re:
Metal
Sky Star Acquisition Corporation
Form
10-K for the Fiscal Year Ended December 31, 2022
Filed
March 30, 2023
File
No. 001-41344
To
the Reviewing Staff Members of the Commission:
Reference
is made to the Staff’s letter dated December 18, 2023 to Ms. Wenxi He, Chief Financial Officer of Metal Sky Star Acquisition Corporation,
a Cayman exempt liability company (the “Company”), regarding comments on the Company’s Form 10-K for the fiscal year
ended December 31, 2022 (the “2022 Form 10-K”). On behalf of our client, and as requested by the Staff, we are responding
with reference to the Staff’s letter on its disclosure in the 2022 Form 10-K.
As
discussed by telephone with Mr. Ameen Hamady of the Staff, the Company hereby proposes to respond to the Staff’s comments set forth
in the comment letter by including responsive disclosure in the Company’s Form 10-K for the fiscal year ended December 31, 2023
(the “2023 Form 10-K”), rather than by amending its 2022 Form 10-K.
We
respectfully request that Staff confirm that this approach to addressing the Staff’s concerns as set forth in its comment letter
is acceptable. Should the Staff agree, the Company will include responsive disclosure to the comments raised by Staff to the 2022 Form
10-K in the Company’s 2023 Form 10-K, as well as any additional comments the Staff may have regarding the information contained
in the 2022 Form 10-K.
United
States Securities & Exchange Commission
Division
of Corporation Finance
Office
of Real Estate & Construction
January
11, 2024
Page
2
Please
contact the undersigned by email at rbrighton@beckerlawyers.com, or Bill Huo, Esq at bhuo@beckerlawyers.com if the Staff has any questions.
You may also contact the undersigned by phone at (954) 985-4178.
Very truly yours,
By:
/s/
Robert C. Brighton, Jr.
Name:
Robert
C. Brighton, Jr.
Cc:
Ms. Wenxi He
Chief Financial Officer
Metal Sky Star Acquisition Corporation