SEC Comment Letter 0000000000-25-002310 to Global Lights Acquisition Corp (GLACF) (CIK 0001897971)
Global Lights Acquisition Corp (GLACF) (CIK 0001897971)
Date: Feb. 28, 2025 · CIK: 0001897971 · Accession: 0000000000-25-002310
AI Filing Summary & Sentiment
File numbers found in text: 001-41865
Letter
February 28, 2025 Zhizhuang Miao Chief Executive Officer Global Lights Acquisition Corp Room 902, Unit 1, 8th Floor, Building 5 No. 201, Tangli Road Chaoyang District, Beijing 100123 The People’s Republic of China Re:Global Lights Acquisition Corp Form 10-K for the fiscal year ended December 31, 2023 File No. 001-41865 Dear Zhizhuang Miao: We issued comments to you on the above captioned filing on December 19, 2024. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by March 10, 2025. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at 202-551-3856 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Xunming Cui
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February 28, 2025
Zhizhuang Miao
Chief Executive Officer
Global Lights Acquisition Corp
Room 902, Unit 1, 8th Floor, Building 5
No. 201, Tangli Road
Chaoyang District, Beijing 100123
The People’s Republic of China
Re:Global Lights Acquisition Corp
Form 10-K for the fiscal year ended December 31, 2023
File No. 001-41865
Dear Zhizhuang Miao:
We issued comments to you on the above captioned filing on December 19, 2024. As
of the date of this letter, these comments remain outstanding and unresolved. We expect you
to provide a complete, substantive response to these comments by March 10, 2025.
If you do not respond, we will, consistent with our obligations under the federal
securities laws, decide how we will seek to resolve material outstanding comments and
complete our review of your filing and your disclosure. Among other things, we may decide
to release publicly, through the agency's EDGAR system, all correspondence, including this
letter, relating to the review of your filings, consistent with the staff's decision to publicly
release comment and response letters relating to disclosure filings it has reviewed.
Please contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at 202-551-3856
with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Xunming Cui