SEC Comment Letter 0000000000-24-013888 to Murano Global Investments Plc (MRNO)
Murano Global Investments Plc
Date: Dec. 17, 2024 · CIK: 0001988776 · Accession: 0000000000-24-013888
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41985
Letter
December 17, 2024 David Galan Chief Financial Officer Murano Global Investments Plc 25 Berkeley Square London W1J 6HN United Kingdom Re:Murano Global Investments Plc Form 20-F Filed May 1, 2024 File No. 001-41985 Dear David Galan: We have reviewed your filing and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 20-F Note 19. Correction of immaterial errors, page F-48 1.We note the correction of errors related to the classification of non-cash transactions and deferred taxes in previously issued financial statements. Please provide us with a detailed materiality analysis supporting your conclusion that the impact of the errors is not material. In addition, tell us how you complied with the disclosure requirements of paragraph 49 of IAS 8. Exhibits 2.We note that the Section 906 certifications required by Rule 13-a14(b) of the Exchange Act have been omitted from your Form 20-F. Please file an amended Form 20-F in its entirety and include the certifications as Exhibits as required by Item 601 of Regulation S-K. We remind you that the company and its management are responsible for the accuracy
December 17, 2024 Page 2 and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kellie Kim at 202-551-3129 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Hugo Triaca
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December 17, 2024
David Galan
Chief Financial Officer
Murano Global Investments Plc
25 Berkeley Square
London W1J 6HN
United Kingdom
Re:Murano Global Investments Plc
Form 20-F
Filed May 1, 2024
File No. 001-41985
Dear David Galan:
We have reviewed your filing and have the following comments.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 20-F
Note 19. Correction of immaterial errors, page F-48
1.We note the correction of errors related to the classification of non-cash transactions
and deferred taxes in previously issued financial statements. Please provide us with a
detailed materiality analysis supporting your conclusion that the impact of the errors is
not material. In addition, tell us how you complied with the disclosure requirements of
paragraph 49 of IAS 8.
Exhibits
2.We note that the Section 906 certifications required by Rule 13-a14(b) of the
Exchange Act have been omitted from your Form 20-F. Please file an amended Form
20-F in its entirety and include the certifications as Exhibits as required by Item 601
of Regulation S-K.
We remind you that the company and its management are responsible for the accuracy
December 17, 2024
Page 2
and adequacy of their disclosures, notwithstanding any review, comments, action or absence
of action by the staff.
Please contact Kellie Kim at 202-551-3129 or Kristina Marrone at 202-551-3429 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Hugo Triaca