SEC Comment Letter 0000000000-23-013935 to ALPHATIME ACQUISITION CORP (ATMC, ATMCR, ATMCU, ATMCW) (CIK 0001889106)
ALPHATIME ACQUISITION CORP (ATMC, ATMCR, ATMCU, ATMCW) (CIK 0001889106)
Date: Dec. 21, 2023 · CIK: 0001889106 · Accession: 0000000000-23-013935
AI Filing Summary & Sentiment
File numbers found in text: 001-41584
Letter
United States securities and exchange commission logo December 21, 2023 Dajiang Guo Chief Executive Officer AlphaTime Acquisition Corp 500 5th Avenue, Suite 938 New York, NY 10110 Re:AlphaTime Acquisition Corp Form 10-K for the Year Ended December 31, 2022 Filed March 24, 2023 File No. 001-41584 Dear Dajiang Guo: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ended December 31, 2022 Evaluation of Disclosure Controls and Procedures, page 76 1.We could not locate the conclusions of your principal executive and principal financial officers, or persons performing similar functions, regarding the effectiveness of the registrant's disclosure controls and procedures pursuant to Item 307 of Regulation S-K. Please clarify and/or revise your periodic reports filed to date to include the required disclosures.
FirstName LastNameDajiang Guo Comapany NameAlphaTime Acquisition Corp December 21, 2023 Page 2 FirstName LastName Dajiang Guo AlphaTime Acquisition Corp December 21, 2023 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Frank Knapp at 202-551-3805 or Wilson Lee at 202-551-3468 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Michael Blankenship, Winston & Strawn
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United States securities and exchange commission logo
December 21, 2023
Dajiang Guo
Chief Executive Officer
AlphaTime Acquisition Corp
500 5th Avenue, Suite 938
New York, NY 10110
Re:AlphaTime Acquisition Corp
Form 10-K for the Year Ended December 31, 2022
Filed March 24, 2023
File No. 001-41584
Dear Dajiang Guo:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment(s).
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Year Ended December 31, 2022
Evaluation of Disclosure Controls and Procedures, page 76
1.We could not locate the conclusions of your principal executive and principal financial
officers, or persons performing similar functions, regarding the effectiveness of the
registrant's disclosure controls and procedures pursuant to Item 307 of Regulation S-K.
Please clarify and/or revise your periodic reports filed to date to include the required
disclosures.
FirstName LastNameDajiang Guo
Comapany NameAlphaTime Acquisition Corp
December 21, 2023 Page 2
FirstName LastName
Dajiang Guo
AlphaTime Acquisition Corp
December 21, 2023
Page 2
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Frank Knapp at 202-551-3805 or Wilson Lee at 202-551-3468 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Michael Blankenship, Winston & Strawn