SEC Comment Letter 0000000000-24-006973 to DT Cloud Star Acquisition Corp (DTSQ, DTSQU) (CIK 0002017950) (DTSQ)
DT Cloud Star Acquisition Corp (DTSQ, DTSQU) (CIK 0002017950)
Date: June 18, 2024 · CIK: 0002017950 · Accession: 0000000000-24-006973
AI Filing Summary & Sentiment
File numbers found in text: 333-278982
Letter
United States securities and exchange commission logo June 18, 2024 Bian Fan Chief Executive Officer DT Cloud Star Acquisition Corporation 175 Pearl Street, Floors 1 through 3 Brooklyn, NY 11201 Re:DT Cloud Star Acquisition Corporation Amendment No. 1 to Registration Statement on Form S-1 Filed June 7, 2024 File No. 333-278982 Dear Bian Fan: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 Financial Statements, page F-1 1.Please update your filing to include interim financial statements as of a date no more than 134 days before the effective date of the registration statement.
FirstName LastNameBian Fan Comapany NameDT Cloud Star Acquisition Corporation June 18, 2024 Page 2 FirstName LastName Bian Fan DT Cloud Star Acquisition Corporation June 18, 2024 Page 2 Please contact William Demarest at 202-551-3432 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Please contact Kibum Park at 202-551-6836 or Brigitte Lippmann at 202-551-3713 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Dan Ouyang, Esq.
Show Raw Text
United States securities and exchange commission logo
June 18, 2024
Bian Fan
Chief Executive Officer
DT Cloud Star Acquisition Corporation
175 Pearl Street, Floors 1 through 3
Brooklyn, NY 11201
Re:DT Cloud Star Acquisition Corporation
Amendment No. 1 to Registration Statement on Form S-1
Filed June 7, 2024
File No. 333-278982
Dear Bian Fan:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 1 to Registration Statement on Form S-1
Financial Statements, page F-1
1.Please update your filing to include interim financial statements as of a date no more than
134 days before the effective date of the registration statement.
FirstName LastNameBian Fan
Comapany NameDT Cloud Star Acquisition Corporation
June 18, 2024 Page 2
FirstName LastName
Bian Fan
DT Cloud Star Acquisition Corporation
June 18, 2024
Page 2
Please contact William Demarest at 202-551-3432 or Jennifer Monick at 202-551-3295 if
you have questions regarding comments on the financial statements and related matters. Please
contact Kibum Park at 202-551-6836 or Brigitte Lippmann at 202-551-3713 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Dan Ouyang, Esq.