Correspondence 0001104659-24-087880 from SilverBox Corp IV (SBXD, SBXD-UN) (CIK 0002015947) (SBXD)
SilverBox Corp IV (SBXD, SBXD-UN) (CIK 0002015947)
Date: Aug. 9, 2024 · CIK: 0002015947 · Accession: 0001104659-24-087880
AI Filing Summary & Sentiment
File numbers found in text: 333-280315
Referenced dates: August 8, 2024
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CORRESP
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filename1.htm
1(213) 683-6188
jonathanko@paulhastings.com
August 9,
2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Ruairi Regan
Brigitte Lippmann
Babette Cooper
Isaac Esquivel
Re:
SilverBox Corp IV
Amendment No. 2 to Registration Statement on Form S-1
Filed August 5, 2024
File No. 333-280315
Ladies and Gentlemen:
On behalf of our client,
SilverBox Corp IV (the “Company,” “we,” “our” or “us”), we
are responding to the comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
in your letter dated August 8, 2024 (the “Comment Letter”), with respect to the above-captioned Amendment No. 2
to Registration Statement on Form S-1 (the “Registration Statement”). Separately today, the Company has filed
Amendment No. 3 to the Registration Statement (“Amendment No. 3”) with the Commission through EDGAR in response
to the Staff’s comments.
For your convenience, each
of the Staff’s comments contained in the Comment Letter is duplicated below in bold and is followed by our responses thereto (including
page references to Amendment No. 3, when applicable). Capitalized terms used but not otherwise defined herein have the meanings
ascribed to such terms in Amendment No. 3.
Amendment No. 2 to Registration Statement on Form S-1
filed August 5, 2024
Cover Page
1. Refer
to prior comment 2. It appears several page number cross references are inaccurate.
For example, the disclosure referenced on page 141 appears to be on page 135. Please
revise. Also, provide a cross reference to the Our Sponsor compensation disclosure on
page 112, as previously requested.
In response to the Staff’s comment,
we have revised the cross reference page numbers. We have also included a cross reference to “Proposed Business—Our
Sponsor” on the outside cover page.
Securities and Exchange Commission
August 9, 2024
Page 2
Proposed Business, page 110
2. We note your revised disclosure
on page 112 in response to prior comment 5 appears to be limited to voting interests
in your sponsor. Please expand your disclosure to address whether your sponsor
non-managing members will have a direct or indirect material economic interest in your
sponsor.
In response to the Staff’s comment,
we have revised the Registration Statement on pages 5 and 112 of Amendment No. 3.
* * *
Thank you for your attention to this response.
If you have any questions related to this letter, please contact the undersigned at (213) 683-6188.
Very truly yours,
/s/ Jonathan Ko
Jonathan Ko
Paul Hastings LLP
cc:
Stephen Kadenacy, SilverBox Corp IV
Joseph Reece, SilverBox Corp IV
Dan Esters, SilverBox Corp IV
Ilir Mujalovic, Allen Overy Shearman Sterling US LLP
William B. Nelson, Allen Overy Shearman Sterling US LLP
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