SEC Comment Letter 0000000000-23-008033 to Quetta Acquisition Corp (QETA, QETAR, QETAU) (CIK 0001978528) (QETA)
Quetta Acquisition Corp (QETA, QETAR, QETAU) (CIK 0001978528)
Date: July 27, 2023 · CIK: 0001978528 · Accession: 0000000000-23-008033
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo July 27, 2023 Hui Chen Chief Executive Officer Quetta Acquisition Corporation 1185 Avenue of the Americas, Suite 301 New York, NY 10036 Re:Quetta Acquisition Corporation Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted July 14, 2023 CIK No. 0001978528 Dear Hui Chen: 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. Unless we note otherwise, our references to prior comments are to comments in our July 11, 2023 letter. Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted July 14, 2023 General 1.We note your response to comment 3. Please update your disclosure related to Yotta Acquisition Corporation’s merger with NaturalShrimp Incorporated, including when you expect the business combination to be consummated.
FirstName LastNameHui Chen Comapany NameQuetta Acquisition Corporation July 27, 2023 Page 2 FirstName LastName Hui Chen Quetta Acquisition Corporation July 27, 2023 Page 2 You may contact Paul Cline at 202-551-3851 or Kristina Marrone at 202-551-3429 if you have questions regarding the financial statements and related matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Brigitte Lippmann at 202-551-3713 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Giovanni Caruso
Show Raw Text
United States securities and exchange commission logo
July 27, 2023
Hui Chen
Chief Executive Officer
Quetta Acquisition Corporation
1185 Avenue of the Americas, Suite 301
New York, NY 10036
Re:Quetta Acquisition Corporation
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted July 14, 2023
CIK No. 0001978528
Dear Hui Chen:
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. Unless we note otherwise, our references to prior comments are to comments in our
July 11, 2023 letter.
Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted July 14, 2023
General
1.We note your response to comment 3. Please update your disclosure related to Yotta
Acquisition Corporation’s merger with NaturalShrimp Incorporated, including when you
expect the business combination to be consummated.
FirstName LastNameHui Chen
Comapany NameQuetta Acquisition Corporation
July 27, 2023 Page 2
FirstName LastName
Hui Chen
Quetta Acquisition Corporation
July 27, 2023
Page 2
You may contact Paul Cline at 202-551-3851 or Kristina Marrone at 202-551-3429 if you
have questions regarding the financial statements and related matters. Please contact Ronald
(Ron) E. Alper at 202-551-3329 or Brigitte Lippmann at 202-551-3713 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Giovanni Caruso