SEC Comment Letter 0000000000-23-008754 to Carbon Revolution Public Ltd Co (CREV, CREVW) (CIK 0001960208) (CREVF)
Carbon Revolution Public Ltd Co (CREV, CREVW) (CIK 0001960208)
Date: Aug. 10, 2023 · CIK: 0001960208 · Accession: 0000000000-23-008754
AI Filing Summary & Sentiment
File numbers found in text: 333-270047
Letter
United States securities and exchange commission logo August 10, 2023 David Nock General Counsel Carbon Revolution Ltd. Ten Earlsfort Terrace Dublin 2, D02 T380 Ireland Re:Carbon Revolution Ltd. Amendment No. 4 to Registration Statement on Form F-4 Filed July 31, 2023 File No. 333-270047 Dear David Nock: 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. 4 to Registration Statement on Form F-4 General 1.We note that Carbon Revolution provided financial information which included revenues for the quarter ended June 30, 2023. Please include the financial information that has been made publicly available in your next amendment. See Item 8.A.5 of Form 20-F.
FirstName LastNameDavid Nock Comapany NameCarbon Revolution Ltd. August 10, 2023 Page 2 FirstName LastName David Nock Carbon Revolution Ltd. August 10, 2023 Page 2 You may contact Mindy Hooker at 202-551-3732 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
August 10, 2023
David Nock
General Counsel
Carbon Revolution Ltd.
Ten Earlsfort Terrace
Dublin 2, D02 T380
Ireland
Re:Carbon Revolution Ltd.
Amendment No. 4 to Registration Statement on Form F-4
Filed July 31, 2023
File No. 333-270047
Dear David Nock:
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. 4 to Registration Statement on Form F-4
General
1.We note that Carbon Revolution provided financial information which included revenues
for the quarter ended June 30, 2023. Please include the financial information that has been
made publicly available in your next amendment. See Item 8.A.5 of Form 20-F.
FirstName LastNameDavid Nock
Comapany NameCarbon Revolution Ltd.
August 10, 2023 Page 2
FirstName LastName
David Nock
Carbon Revolution Ltd.
August 10, 2023
Page 2
You may contact Mindy Hooker at 202-551-3732 or Kevin Woody at 202-551-3629 if
you have questions regarding comments on the financial statements and related matters. Please
contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing