SEC Comment Letter 0000000000-23-006746 to Haymaker Acquisition Corp. 4 (HYAC, HYAC-UN, HYAC-WT) (CIK 0001970509) (HYAC)
Haymaker Acquisition Corp. 4 (HYAC, HYAC-UN, HYAC-WT) (CIK 0001970509)
Date: June 23, 2023 · CIK: 0001970509 · Accession: 0000000000-23-006746
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo June 23, 2023 Steven J. Heyer Chief Executive Officer Haymaker Acquisition Corp. 4 501 Madison Avenue, Floor 5 New York, NY 10022 Re:Haymaker Acquisition Corp. 4 Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted June 12, 2023 CIK No. 0001970509 Dear Steven J. Heyer : We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 1 to Draft Registration Statement on Form S-1 submitted June 12, 2023 "No founder shares will be forfeited . . . .", page 71 1.Please revise the disclosure in this risk factor to elaborate on how you determined that the owners of public shares would experience immediate dilution of $(3.13) per public share, and clarify, if true, that this is in addition to the reduction in the implied value of the public shares at the time of a business combination described in the immediately preceding risk factor "The nominal purchase price paid by our sponsor . . . ." You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Please contact Benjamin Holt at 202-551-6614 or Pam Long at 202-551-3765 with any other questions.
FirstName LastNameSteven J. Heyer Comapany NameHaymaker Acquisition Corp. 4 June 23, 2023 Page 2 FirstName LastName Steven J. Heyer Haymaker Acquisition Corp. 4 June 23, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Lijia Sanchez, Esq.
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United States securities and exchange commission logo
June 23, 2023
Steven J. Heyer
Chief Executive Officer
Haymaker Acquisition Corp. 4
501 Madison Avenue, Floor 5
New York, NY 10022
Re:Haymaker Acquisition Corp. 4
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted June 12, 2023
CIK No. 0001970509
Dear Steven J. Heyer :
We have reviewed your amended draft registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 1 to Draft Registration Statement on Form S-1 submitted June 12, 2023
"No founder shares will be forfeited . . . .", page 71
1.Please revise the disclosure in this risk factor to elaborate on how you determined that the
owners of public shares would experience immediate dilution of $(3.13) per public share,
and clarify, if true, that this is in addition to the reduction in the implied value of the
public shares at the time of a business combination described in the immediately
preceding risk factor "The nominal purchase price paid by our sponsor . . . ."
You may contact Eric McPhee at 202-551-3693 or Jennifer Monick at 202-551-3295 if
you have questions regarding comments on the financial statements and related matters. Please
contact Benjamin Holt at 202-551-6614 or Pam Long at 202-551-3765 with any other questions.
FirstName LastNameSteven J. Heyer
Comapany NameHaymaker Acquisition Corp. 4
June 23, 2023 Page 2
FirstName LastName
Steven J. Heyer
Haymaker Acquisition Corp. 4
June 23, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Lijia Sanchez, Esq.