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
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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