SEC Comment Letter 0000000000-25-003663 to Global Lights Acquisition Corp (GLACF) (CIK 0001897971)
Global Lights Acquisition Corp (GLACF) (CIK 0001897971)
Date: April 4, 2025 · CIK: 0001897971 · Accession: 0000000000-25-003663
AI Filing Summary & Sentiment
File numbers found in text: 001-41865
Letter
April 4, 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 on the above captioned filing on December 19, 2024. On February 28, 2025, we issued a follow-up letter informing you that comments remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, 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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April 4, 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 on the above captioned filing on December 19, 2024. On
February 28, 2025, we issued a follow-up letter informing you that comments remained
outstanding and unresolved, and absent a substantive response, we would act consistent with
our obligations under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and
will take further steps as we deem appropriate. These steps include releasing publicly,
through the agency's EDGAR system, all correspondence, including this letter, relating to the
review of your filing, 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