Correspondence 0001213900-23-032069 from Keen Vision Acquisition Corp. (KVAC, KVACU, KVACW) (CIK 0001889983) (KVAC)
Keen Vision Acquisition Corp. (KVAC, KVACU, KVACW) (CIK 0001889983)
Date: April 24, 2023 · CIK: 0001889983 · Accession: 0001213900-23-032069
AI Filing Summary & Sentiment
File numbers found in text: 333-269659
Referenced dates: March 31, 2023
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction Re: Keen Vision Acquisition Corp. Amendment No. 1 to Registration Statement on Form S-1 Filed March 21, 2023 File No. 333-269659
Dear Joseph Ambrogi and Dorrie Yale:
On behalf of our client, Keen Vision Acquisition Corp., a British Virgin Islands company (the “Company”), we respond to the comments of the staff of the Division of Corporation Finance of the Commission (the “Staff”) with respect to the above-referenced Amendment No. 1 to Registration Statement on Form S-1 filed on March 21, 2023 (the “Registration Statement”) contained in the Staff’s letter dated March 31, 2023 (the “Comment Letter”).
The Company has publicly filed an Amendment No. 2 to Registration Statement on Form S-1 (the “Amendment”) accompanying this response letter, which reflects the Company’s responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below and is followed by the Company’s response. All page references in the responses set forth below refer to the page numbers in the Registration Statement.
Amendment No. 1 to Registration Statement on Form S-1
Our Founders, page 2
1. We acknowledge your revised disclosure in response to prior comment 3. Please revise to balance your disclosures to disclose the market capitalization of these entities as of a current date. In addition, you state that Roan Holdings is traded on OTCQB, but it appears from the OTC website that it is traded on OTC Pink. Please revise to clarify, or advise.
Response: The Company has amended pages 3, 4, and 94 in response to the Staff’s comments.
Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com
For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.
Please do not hesitate to contact Lawrence Venick at (310) 728-5129 of Loeb & Loeb LLP with any questions or comments regarding this letter.
Sincerely,
/s/ Loeb & Loeb LLP
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Loeb & Loeb LLP
2206-19 Jardine House 1
Connaught Road Central
Hong Kong SAR
Main
Fax
+852-3923-1111
+852-3923-1100
April 24, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attn: Joseph Ambrogi and Dorrie Yale
Re:
Keen Vision Acquisition Corp.
Amendment No. 1 to Registration Statement on Form S-1
Filed March 21, 2023
File No. 333-269659
Dear Joseph Ambrogi and Dorrie Yale:
On behalf of our client, Keen Vision Acquisition
Corp., a British Virgin Islands company (the “Company”), we respond to the comments of the staff of the Division of Corporation
Finance of the Commission (the “Staff”) with respect to the above-referenced Amendment No. 1 to Registration Statement on
Form S-1 filed on March 21, 2023 (the “Registration Statement”) contained in the Staff’s letter dated March 31, 2023
(the “Comment Letter”).
The Company has publicly filed an Amendment No.
2 to Registration Statement on Form S-1 (the “Amendment”) accompanying this response letter, which reflects the Company’s
responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the
Comment Letter is printed below and is followed by the Company’s response. All page references in the responses set forth below
refer to the page numbers in the Registration Statement.
Amendment No. 1 to Registration Statement on Form S-1
Our Founders, page 2
1.
We acknowledge your revised disclosure in response to prior comment 3. Please revise to balance your disclosures to disclose the market capitalization of these entities as of a current date. In addition, you state that Roan Holdings is traded on OTCQB, but it appears from the OTC website that it is traded on OTC Pink. Please revise to clarify, or advise.
Response: The Company has amended
pages 3, 4, and 94 in response to the Staff’s comments.
Los Angeles New York Chicago Nashville Washington, DC San Francisco
Beijing Hong Kong www.loeb.com
For the United States offices, a limited liability partnership including
professional corporations. For Hong Kong office, a limited liability partnership.
Please do not hesitate to contact Lawrence Venick
at (310) 728-5129 of Loeb & Loeb LLP with any questions or comments regarding this letter.
Sincerely,
/s/ Loeb & Loeb LLP
Loeb & Loeb LLP
cc: Mr. Kenneth Wong