Correspondence 0001493152-24-050368 from Bowen Acquisition Corp (BOWN, BOWNR, BOWNU) (CIK 0001973056)
Bowen Acquisition Corp (BOWN, BOWNR, BOWNU) (CIK 0001973056)
Date: Dec. 17, 2024 · CIK: 0001973056 · Accession: 0001493152-24-050368
AI Filing Summary & Sentiment
File numbers found in text: 333-282021
Letter
Graubard Miller
The Chrysler Building
Lexington Avenue
New York, N.Y. 10174-4499
(212) 818-8800
Facsimile
direct dial number
(212) 818-8881
(212) 818-8638
email address
jgallant@graubard.com
December 17, 2024
Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
F Street, NE
Washington, D.C. 20549
Re:
Bowen Acquisition Corp
Amendment No. 5 to Registration Statement on Form S-4
Filed December 12, 2024
File No. 333-282021
Ladies and Gentlemen:
On behalf of Bowen Acquisition Corp (the “Company”), we hereby respond as follows to the comment letter from the staff of the Securities and Exchange Commission (the “SEC”), dated December 17, 2024, relating to the above-referenced Registration Statement on Form S-4 (the “Registration Statement”).
Capitalized terms used but not defined herein have the meanings ascribed to them on the Registration Statement.
Amendment No. 5 to Registration Statement on Form S-4
General
1.
We understand you are planning to request effectiveness of your Registration Statement on Form S-4 before completing the CSRC process. Please confirm in writing that you will notify us promptly of any changes to your disclosure regarding, or requested by, the CSRC. In addition, please tell us how you plan to notify investors about receiving approval from the CSRC.
We hereby confirm on behalf of the Company that we will notify the Staff of the SEC promptly of any changes to the disclosure contained in the Registration Statement regarding, or requested by, the CSRC. To the extent any changes are made regarding, or required by, the CSRC after the Registration Statement has been declared effective, the Company will file a Current Report on Form 8-K disclosing the new information as well as mail to holders of record a supplement to the Registration Statement providing such new information.
*************
If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.
Sincerely,
/s/
Jeffrey M. Gallant
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Graubard
Miller
The
Chrysler Building
405
Lexington Avenue
New
York, N.Y. 10174-4499
(212)
818-8800
Facsimile
direct
dial number
(212)
818-8881
(212)
818-8638
email
address
jgallant@graubard.com
December
17, 2024
Securities
and Exchange Commission
Division
of Corporation Finance
Office of Industrial Applications and Services
100
F Street, NE
Washington,
D.C. 20549
Re:
Bowen
Acquisition Corp
Amendment
No. 5 to Registration Statement on Form S-4
Filed
December 12, 2024
File
No. 333-282021
Ladies
and Gentlemen:
On
behalf of Bowen Acquisition Corp (the “Company”), we hereby respond as follows to the comment letter from the staff
of the Securities and Exchange Commission (the “SEC”), dated December 17, 2024, relating to the above-referenced Registration
Statement on Form S-4 (the “Registration Statement”).
Capitalized
terms used but not defined herein have the meanings ascribed to them on the Registration Statement.
Amendment
No. 5 to Registration Statement on Form S-4
General
1.
We
understand you are planning to request effectiveness of your Registration Statement on Form S-4 before completing the CSRC process.
Please confirm in writing that you will notify us promptly of any changes to your disclosure regarding, or requested by, the CSRC.
In addition, please tell us how you plan to notify investors about receiving approval from the CSRC.
We
hereby confirm on behalf of the Company that we will notify the Staff of the SEC promptly of any changes to the disclosure contained
in the Registration Statement regarding, or requested by, the CSRC. To the extent any changes are made regarding, or required by, the
CSRC after the Registration Statement has been declared effective, the Company will file a Current Report on Form 8-K disclosing the
new information as well as mail to holders of record a supplement to the Registration Statement providing such new information.
*************
If
you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.
Sincerely,
/s/
Jeffrey M. Gallant
cc.
Jiangang
Luo, Chief Executive Officer
Liangwen
Wang, Chief Financial Officer