SEC Comment Letter 0000000000-23-008191 to Evergreen Corp (EVGR, EVGRU, EVGRW) (CIK 0001900402)
Evergreen Corp (EVGR, EVGRU, EVGRW) (CIK 0001900402)
Date: Aug. 1, 2023 · CIK: 0001900402 · Accession: 0000000000-23-008191
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41271
Letter
United States securities and exchange commission logo August 1, 2023 Izmet Iskandar Bin Mohd Ramli Chief Financial Officer Evergreen Corporation Lot 1.02, Level 1, Glo Damansara, 699, Jalan Damansara, Taman Tun Dr Ismail, 60000 Kuala Lumpur, Malaysia Re:Evergreen Corporation Form 10-K for Fiscal Year Ended November 30, 2022 Filed March 3, 2023 File No. 001-41271 Dear Izmet Iskandar Bin Mohd Ramli: We have limited our review of your filing to the financial statements and related disclosures 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 these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for Fiscal Year Ended November 30, 2022 General 1.We note disclosure in your Form 14A filed on June 22, 2023 indicating that your sponsor is controlled by a non-U.S. person and the potential risks of your initial business combination being subject to a review by the Committee on Foreign Investment in the United States. Please include corresponding disclosure in future periodic reports.
FirstName LastNameIzmet Iskandar Bin Mohd Ramli Comapany NameEvergreen Corporation August 1, 2023 Page 2 FirstName LastName Izmet Iskandar Bin Mohd Ramli Evergreen Corporation August 1, 2023 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. You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Craig Arakawa, Accounting Branch Chief, at 202-551-3650 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
August 1, 2023
Izmet Iskandar Bin Mohd Ramli
Chief Financial Officer
Evergreen Corporation
Lot 1.02, Level 1,
Glo Damansara, 699,
Jalan Damansara,
Taman Tun Dr Ismail,
60000 Kuala Lumpur, Malaysia
Re:Evergreen Corporation
Form 10-K for Fiscal Year Ended November 30, 2022
Filed March 3, 2023
File No. 001-41271
Dear Izmet Iskandar Bin Mohd Ramli:
We have limited our review of your filing to the financial statements and related
disclosures 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 these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for Fiscal Year Ended November 30, 2022
General
1.We note disclosure in your Form 14A filed on June 22, 2023 indicating that your sponsor
is controlled by a non-U.S. person and the potential risks of your initial business
combination being subject to a review by the Committee on Foreign Investment in the
United States. Please include corresponding disclosure in future periodic reports.
FirstName LastNameIzmet Iskandar Bin Mohd Ramli
Comapany NameEvergreen Corporation
August 1, 2023 Page 2
FirstName LastName
Izmet Iskandar Bin Mohd Ramli
Evergreen Corporation
August 1, 2023
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.
You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Craig
Arakawa, Accounting Branch Chief, at 202-551-3650 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation