SEC Comment Letter 0000000000-24-008366 to Aimfinity Investment Corp. I (AIMA, AIMAU, AIMAW, AIMBU) (CIK 0001903464) (AIMTF)
Aimfinity Investment Corp. I (AIMA, AIMAU, AIMAW, AIMBU) (CIK 0001903464)
Date: July 24, 2024 · CIK: 0001903464 · Accession: 0000000000-24-008366
AI Filing Summary & Sentiment
File numbers found in text: 001-41361
Letter
July 24, 2024 I-Fa Chang Chief Executive Officer Aimfinity Investment Corp. I 221 W 9th St, PMB 235 Wilmington , Delaware Re:Aimfinity Investment Corp. I Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-41361 Dear I-Fa Chang : 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 Fiscal Year Ended December 31, 2023 Exhibit 31 1.We note that the certifications provided as Exhibit 31.1 and Exhibit 31.2 for your Form 10-K for fiscal year ended December 31, 2023 do not include paragraph 4(b) and the introductory language in paragraph 4, referring to your internal control over financial reporting. Please amend the filing to provide revised certifications. You may file an abbreviated amendment that is limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K. Please ensure the revised certifications refer to the Form 10-K/A and are currently dated.
July 24, 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 Christie Wong at 202-551-3684 or Terence O'Brien at 202-551-3355 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Ze'-ev D. Eiger, Esq
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July 24, 2024
I-Fa Chang
Chief Executive Officer
Aimfinity Investment Corp. I
221 W 9th St, PMB 235
Wilmington , Delaware
Re:Aimfinity Investment Corp. I
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-41361
Dear I-Fa Chang :
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 Fiscal Year Ended December 31, 2023
Exhibit 31
1.We note that the certifications provided as Exhibit 31.1 and Exhibit 31.2 for your Form
10-K for fiscal year ended December 31, 2023 do not include paragraph 4(b) and the
introductory language in paragraph 4, referring to your internal control over financial
reporting. Please amend the filing to provide revised certifications. You may file an
abbreviated amendment that is limited to the cover page, explanatory note, signature page
and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a)
and Item 601(b)(31) of Regulation S-K. Please ensure the revised certifications refer to
the Form 10-K/A and are currently dated.
July 24, 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 Christie Wong at 202-551-3684 or Terence O'Brien at 202-551-3355 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Ze'-ev D. Eiger, Esq