Correspondence 0001493152-23-046054 from ALPHATIME ACQUISITION CORP (ATMC, ATMCR, ATMCU, ATMCW) (CIK 0001889106)
ALPHATIME ACQUISITION CORP (ATMC, ATMCR, ATMCU, ATMCW) (CIK 0001889106)
Date: Dec. 26, 2023 · CIK: 0001889106 · Accession: 0001493152-23-046054
AI Filing Summary & Sentiment
File numbers found in text: 001-41584
Referenced dates: December 21, 2023
Letter
ALPHATIME ACQUISITION CORP
5TH AVENUE, SUITE 938
NEW YORK, NEW YORK 10110
December 26, 2023
BY EDGAR
Frank Knapp and Wilson Lee
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
F Street, NE
Washington, D.C. 20549
Re: Alphatime Acquisition Corp
Form 10-K for the fiscal year ended December 31, 2022
Filed March 24, 2023
File No. 001-41584
Ladies and Gentlemen:
This letter is in response to the letter dated December 21, 2023 from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission addressed to Alphatime Acquisition Corp (the “Company”). For ease of reference, the text of the Staff’s comment is included below in bold-faced type, followed by the Company’s response.
Form 10-K for the fiscal 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.
Response: The Company acknowledges the Staff’s comment and respectfully advises the Staff that it will revise future periodic filings to clarify the conclusions of our principal executive and principal financial officers regarding the effectiveness of the Company’s disclosure controls and procedures pursuant to Item 307 of Regulation S-K
If you have any questions, please feel free to contact me at (347) 627-0058 or our counsel, Michael J. Blankenship of Winston & Strawn LLP, at 713-651-2678.
Very
truly yours,
/s/
Dajiang Guo
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CORRESP
1
filename1.htm
ALPHATIME
ACQUISITION CORP
500
5TH AVENUE, SUITE 938
NEW
YORK, NEW YORK 10110
December
26, 2023
BY
EDGAR
Frank
Knapp and Wilson Lee
Division
of Corporation Finance
Office
of Real Estate & Construction
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Re:
Alphatime
Acquisition Corp
Form
10-K for the fiscal year ended December 31, 2022
Filed
March 24, 2023
File
No. 001-41584
Ladies
and Gentlemen:
This
letter is in response to the letter dated December 21, 2023 from the staff of the Division of Corporation Finance (the “Staff”)
of the Securities and Exchange Commission addressed to Alphatime Acquisition Corp (the “Company”). For ease of reference,
the text of the Staff’s comment is included below in bold-faced type, followed by the Company’s response.
Form
10-K for the fiscal 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.
Response:
The Company acknowledges the Staff’s comment and respectfully advises the Staff that it will revise future periodic filings to
clarify the conclusions of our principal executive and principal financial officers regarding the effectiveness of the Company’s
disclosure controls and procedures pursuant to Item 307 of Regulation S-K
If
you have any questions, please feel free to contact me at (347) 627-0058 or our counsel, Michael J. Blankenship of Winston &
Strawn LLP, at 713-651-2678.
Very
truly yours,
/s/
Dajiang Guo
Dajiang
Guo
Chief
Executive Officer
cc:
Michael J. Blankenship, Partner, Winston & Strawn LLP