Correspondence 0001493152-23-026784 from Evergreen Corp (EVGR, EVGRU, EVGRW) (CIK 0001900402)
Evergreen Corp (EVGR, EVGRU, EVGRW) (CIK 0001900402)
Date: Aug. 4, 2023 · CIK: 0001900402 · Accession: 0001493152-23-026784
AI Filing Summary & Sentiment
File numbers found in text: 001-41271
Referenced dates: August 1, 2023
Letter
Via Edgar Division of Corporation Finance Attention: Liz Packebusch Re: Evergreen Corporation Form 10-K for the Fiscal Year ended November 30, 2022 Filed March 3, 2023 File No. 001-41271
Dear Ms. Packebusch:
On behalf of our client, Evergreen Corporation (the “Company”), we hereby provide a response to the comments issued in a letter dated August 1, 2023 (the “Staff’s Letter”) regarding the Company’s Form 10-K for the Fiscal Year ended November 30, 2022 that was filed by the Company on March 3, 2023 (the “Form 10-K”). Concurrently with the submission of this letter, the Company is filing an amendment to the Form 10-K (the “Amended Form 10-K”) via EDGAR for review in accordance with the procedures of the Securities and Exchange Commission.
In order to facilitate the review by the staff of the Securities and Exchange Commission (the “Staff”) of the Amended Form 10-K, we have responded, on behalf of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.
Alex Weniger-Araujo
August 4, 2023
Page
Form 10-K for the 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.
Response: The Company acknowledges the Staff’s comment and has revised the disclosure on page 6 of the Amended Form 10-K in accordance with the Staff’s comment and will include similar disclosure in future period reports.
Thank you very much for your time and attention to this matter and please call me at 212.407.4063 if you would like additional information with respect to any of the foregoing.
Sincerely,
/s/
Alex Weniger-Araujo
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filename1.htm
ALEX
WENIGER-ARAUJO
Partner
345
Park Avenue
New
York, NY 10154
Direct
212.407.4063
Main
212.407.4000
aweniger@loeb.com
Via
Edgar
August
4, 2023
Division
of Corporation Finance
U.S.
Securities & Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Attention:
Liz
Packebusch
Laura
Nicholson
Re:
Evergreen
Corporation
Form
10-K for the Fiscal Year ended November 30, 2022
Filed
March 3, 2023
File
No. 001-41271
Dear
Ms. Packebusch:
On
behalf of our client, Evergreen Corporation (the “Company”), we hereby provide a response to the comments issued in a letter
dated August 1, 2023 (the “Staff’s Letter”) regarding the Company’s Form 10-K for the Fiscal Year ended November
30, 2022 that was filed by the Company on March 3, 2023 (the “Form 10-K”). Concurrently with the submission of this letter,
the Company is filing an amendment to the Form 10-K (the “Amended Form 10-K”) via EDGAR for review in accordance with the
procedures of the Securities and Exchange Commission.
In
order to facilitate the review by the staff of the Securities and Exchange Commission (the “Staff”) of the Amended Form 10-K,
we have responded, on behalf of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered
paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.
Alex
Weniger-Araujo
August
4, 2023
Page
2
Form
10-K for the 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.
Response:
The Company acknowledges the Staff’s comment and has revised the disclosure on page 6 of the Amended Form 10-K in accordance with
the Staff’s comment and will include similar disclosure in future period reports.
Thank
you very much for your time and attention to this matter and please call me at 212.407.4063 if you would like additional information
with respect to any of the foregoing.
Sincerely,
/s/
Alex Weniger-Araujo
Alex
Weniger-Araujo
Partner