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SEC Comment Letter 0000000000-22-012761 to CDT Equity Inc. (CDT)

CDT Equity Inc.
Date: Nov. 25, 2022 · CIK: 0001896212 · Accession: 0000000000-22-012761

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File numbers found in text: 001-41245

Date
November 25, 2022
Author
Adam Sragovicz
Form
UPLOAD
Company
CDT Equity Inc.

Letter

United States securities and exchange commission logo November 25, 2022 Adam Sragovicz Chief Financial Officer Murphy Canyon Acquisition Corp. 4995 Murphy Canyon Road, Suite 300 San Diego, CA 92123 Re:Murphy Canyon Acquisition Corp. Form 10-K for the year ended December 31, 2021 Filed March 29, 2022 File No. 001-41245 Dear Adam Sragovicz: 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 Real Estate & Construction

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United States securities and exchange commission logo
November 25, 2022
Adam Sragovicz
Chief Financial Officer
Murphy Canyon Acquisition Corp.
4995 Murphy Canyon Road, Suite 300
San Diego, CA 92123
Re:Murphy Canyon Acquisition Corp.
Form 10-K for the year ended December 31, 2021
Filed March 29, 2022
File No. 001-41245
Dear Adam Sragovicz:
            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 Real Estate & Construction