SEC Comment Letter 0000000000-23-008218 to Valuence Merger Corp. I (VMCA, VMCAU, VMCAW) (CIK 0001892747) (VMCAF)
Valuence Merger Corp. I (VMCA, VMCAU, VMCAW) (CIK 0001892747)
Date: Aug. 1, 2023 · CIK: 0001892747 · Accession: 0000000000-23-008218
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File numbers found in text: 001-41304
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United States securities and exchange commission logo
August 1, 2023
Sungwoo (Andrew) Hyung
Chief Financial Officer
Valuence Merger Corp. I
4 Orinda Way, Suite 100D
Orinda, CA 94563
Re:Valuence Merger Corp. I
Form 10-K for the Fiscal Year ended December 31, 2022
Filed March 31, 2023
File No. 001-41304
Dear Sungwoo (Andrew) Hyung:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation