SEC Comment Letter 0000000000-24-005798 to LiveWire Group, Inc. (LVWR)
LiveWire Group, Inc.
Date: May 20, 2024 · CIK: 0001898795 · Accession: 0000000000-24-005798
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41511
Letter
United States securities and exchange commission logo May 19, 2024 Tralisa Maraj Chief Financial Officer LiveWire Group, Inc. 3700 West Juneau Avenue Milwaukee, Wisconsin 53208 Re:LiveWire Group, Inc. Form 10-K for the Year Ended December 31, 2023 Filed February 23, 2024 File No. 001-41511 Dear Tralisa Maraj: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Year Ended December 31, 2023 Exhibits 31.1 and 31.2 CEO and CFO Certifications, page 1 1.We note that your Section 302 Certifications filed as Exhibits 31.1 and 31.2 do not include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting. In light of the fact that the transition period that allows for these omissions has ended, this disclosure is required in the Form 10-K for the year ended December 31, 2023. Please file an amendment to include the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certifications. Your Form 10-Q for the quarter ended March 31, 2024 should be similarly amended.
FirstName LastNameTralisa Maraj Comapany NameLiveWire Group, Inc. May 19, 2024 Page 2 FirstName LastName Tralisa Maraj LiveWire Group, Inc. May 19, 2024 Page 2 In closing, 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. Please contact Eiko Yaoita Pyles at 202-551-3587 or Claire Erlanger at 202-551-3301 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
May 19, 2024
Tralisa Maraj
Chief Financial Officer
LiveWire Group, Inc.
3700 West Juneau Avenue
Milwaukee, Wisconsin 53208
Re:LiveWire Group, Inc.
Form 10-K for the Year Ended December 31, 2023
Filed February 23, 2024
File No. 001-41511
Dear Tralisa Maraj:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Year Ended December 31, 2023
Exhibits 31.1 and 31.2 CEO and CFO Certifications, page 1
1.We note that your Section 302 Certifications filed as Exhibits 31.1 and 31.2 do not include
paragraph 4(b) and the introductory language in paragraph 4 referring to internal control
over financial reporting. In light of the fact that the transition period that allows for these
omissions has ended, this disclosure is required in the Form 10-K for the year ended
December 31, 2023. Please file an amendment to include the cover page, explanatory
note, signature page and paragraphs 1, 2, 4 and 5 of the certifications. Your Form 10-Q
for the quarter ended March 31, 2024 should be similarly amended.
FirstName LastNameTralisa Maraj
Comapany NameLiveWire Group, Inc.
May 19, 2024 Page 2
FirstName LastName
Tralisa Maraj
LiveWire Group, Inc.
May 19, 2024
Page 2
In closing, 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.
Please contact Eiko Yaoita Pyles at 202-551-3587 or Claire Erlanger at 202-551-3301
with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing