SEC Comment Letter 0000000000-23-003649 to ESH Acquisition Corp. (ESHA, ESHAR) (CIK 0001918661) (ESHA)
ESH Acquisition Corp. (ESHA, ESHAR) (CIK 0001918661)
Date: April 12, 2023 · CIK: 0001918661 · Accession: 0000000000-23-003649
AI Filing Summary & Sentiment
File numbers found in text: 333-265226
Letter
United States securities and exchange commission logo April 12, 2023 CERTIFIED MAIL RETURN RECEIPT REQUESTED James Francis Chief Executive Officer ESH Acquisition Corp. 228 Park Ave S, Suite 89898 New York, New York 10003-1502 Re:ESH Acquisition Corp. Registration Statement on Form S-1 Filed May 26, 2022 File No. 333-265226 Dear James Francis: It has been more than nine months since you filed this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either: •amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or •file a request for withdrawal.
If you requested confidential treatment for portions of any exhibits to your registration statement and you request withdrawal of that registration statement, please submit a concurrent request for withdrawal of your application for confidential treatment. If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under rule 479 of the Act.
FirstName LastNameJames Francis Comapany NameESH Acquisition Corp. April 12, 2023 Page 2 FirstName LastName James Francis ESH Acquisition Corp. April 12, 2023 Page 2 Please contact Catherine De Lorenzo at 202-551-4079 or Ruairi Regan at 202-551- 3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
April 12, 2023
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
James Francis
Chief Executive Officer
ESH Acquisition Corp.
228 Park Ave S, Suite 89898
New York, New York 10003-1502
Re:ESH Acquisition Corp.
Registration Statement on Form S-1
Filed May 26, 2022
File No. 333-265226
Dear James Francis:
It has been more than nine months since you filed this registration statement and it is now
out of date. Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.
If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment.
If you do not amend the registration statement or file a request for withdrawal (or provide
us with a satisfactory explanation of why you have not done either) within 30 days, we may enter
an order declaring the registration statement abandoned under rule 479 of the Act.
FirstName LastNameJames Francis
Comapany NameESH Acquisition Corp.
April 12, 2023 Page 2
FirstName LastName
James Francis
ESH Acquisition Corp.
April 12, 2023
Page 2
Please contact Catherine De Lorenzo at 202-551-4079 or Ruairi Regan at 202-551-
3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction