Correspondence 0001104659-24-044635 from Above Food Ingredients Inc. (ABVE, ABVEW) (CIK 0001979484) (ABVE)
Above Food Ingredients Inc. (ABVE, ABVEW) (CIK 0001979484)
Date: April 8, 2024 · CIK: 0001979484 · Accession: 0001104659-24-044635
AI Filing Summary & Sentiment
File numbers found in text: 333-275005
Letter
Above Food Ingredients Inc.
2305 Victoria Avenue #001
Regina, Saskatchewan, S4P 0S7
Canada
April 8, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, DC 20549-3628
Attention: Stephany Yang
Anne McConnell
Erin Donahue
Asia Timmons-Pierce
Re: Above Food Ingredients Inc.
Registration Statement on Form F-4, as amended
File No. 333-275005
To the addressees set forth above:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Above Food Ingredients Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form F-4 (File No. 333-275005) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on April 8, 2024 or as soon as practicable thereafter.
* * * *
The Company requests that we be notified of such effectiveness by a telephone call to Ryan Lynch of Latham & Watkins LLP at (713) 546-7404 and that such effectiveness also be confirmed in writing.
Very truly yours,
/s/
Lionel Kambeitz
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Above Food Ingredients
Inc.
2305 Victoria Avenue #001
Regina, Saskatchewan, S4P
0S7
Canada
April 8, 2024
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
DC 20549-3628
Attention: Stephany
Yang
Anne McConnell
Erin Donahue
Asia Timmons-Pierce
Re: Above
Food Ingredients Inc.
Registration Statement on Form F-4, as amended
File No. 333-275005
To the addressees set forth above:
Pursuant to Rule 461(a) under
the Securities Act of 1933, as amended, Above Food Ingredients Inc. (the “Company”) hereby respectfully requests
that the effective date of the Company’s Registration Statement on Form F-4 (File No. 333-275005) be accelerated by the
Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on April 8, 2024 or as soon as practicable thereafter.
* * * *
The Company requests that
we be notified of such effectiveness by a telephone call to Ryan Lynch of Latham & Watkins LLP at (713) 546-7404 and that such
effectiveness also be confirmed in writing.
Very truly yours,
/s/
Lionel Kambeitz
Name:
Lionel Kambeitz
Title:
Chief Executive Officer
cc: Ryan Lynch, Latham & Watkins LLP