SEC Comment Letter 0000000000-23-002864 to Bitdeer Technologies Group (BTDR)
Bitdeer Technologies Group
Date: March 22, 2023 · CIK: 0001899123 · Accession: 0000000000-23-002864
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-270345
Letter
United States securities and exchange commission logo March 22, 2023 Linghui Kong Chief Executive Officer Bitdeer Technologies Group 08 Kallang Avenue Aperia Tower 1, #09-03/04 Singapore 339509 Re:Bitdeer Technologies Group Amendment No. 1 to Registration Statement on Form F-4 Filed March 17, 2023 File No. 333-270345 Dear Linghui Kong: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 1 to Registration Statement on Form F-4 The Business Combination Proposal Selected Unaudited Financial and Other Information of Bitdeer, page 144 1.Please revise the disclosure in this section to remove any implication that investors should not rely on the information presented. If you choose to disclose preliminary results, you should be able to assert that the actual results are not expected to differ materially from that reflected in the preliminary results.
FirstName LastNameLinghui Kong Comapany NameBitdeer Technologies Group March 22, 2023 Page 2 FirstName LastName Linghui Kong Bitdeer Technologies Group March 22, 2023 Page 2 You may contact Melissa Walsh, Senior Staff Accountant, at (202) 551-3224 or Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Kyle Wiley, Staff Attorney, at (202) 344-5791 or Larry Spirgel, Office Chief, at (202) 551-3815 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Will Cai
Show Raw Text
United States securities and exchange commission logo
March 22, 2023
Linghui Kong
Chief Executive Officer
Bitdeer Technologies Group
08 Kallang Avenue
Aperia Tower 1, #09-03/04
Singapore 339509
Re:Bitdeer Technologies Group
Amendment No. 1 to Registration Statement on Form F-4
Filed March 17, 2023
File No. 333-270345
Dear Linghui Kong:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 1 to Registration Statement on Form F-4
The Business Combination Proposal
Selected Unaudited Financial and Other Information of Bitdeer, page 144
1.Please revise the disclosure in this section to remove any implication that investors should
not rely on the information presented. If you choose to disclose preliminary results, you
should be able to assert that the actual results are not expected to differ materially from
that reflected in the preliminary results.
FirstName LastNameLinghui Kong
Comapany NameBitdeer Technologies Group
March 22, 2023 Page 2
FirstName LastName
Linghui Kong
Bitdeer Technologies Group
March 22, 2023
Page 2
You may contact Melissa Walsh, Senior Staff Accountant, at (202) 551-3224 or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding
comments on the financial statements and related matters. Please contact Kyle Wiley, Staff
Attorney, at (202) 344-5791 or Larry Spirgel, Office Chief, at (202) 551-3815 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Will Cai