SEC Comment Letter 0000000000-24-013384 to Columbus Acquisition Corp/Cayman Islands (COLA, COLAU) (CIK 0002028201) (COLA)
Columbus Acquisition Corp/Cayman Islands (COLA, COLAU) (CIK 0002028201)
Date: Dec. 4, 2024 · CIK: 0002028201 · Accession: 0000000000-24-013384
AI Filing Summary & Sentiment
File numbers found in text: 333-283278
Letter
December 4, 2024 Fen "Eric" Zhang Chief Executive Officer Columbus Acquisition Corp/Cayman Islands c/o Robinson & Cole LLP Chrysler East Building 666 Third Avenue, 20th Floor New York, NY 10017 Re:Columbus Acquisition Corp/Cayman Islands Registration Statement on Form S-1 Filed November 15, 2024 File No. 333-283278 Dear Fen "Eric" Zhang: We have reviewed your registration statement and have the following comments. 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. Form S-1 filed November 15, 2024 Principal Shareholders, page 171 1.Please revise to address the number of shares beneficially owned and the percentage of the class owned by Jie “Janet” Hu. Exhibit 23.1, page II-2 2.It appears that the consent from your independent registered public accounting firm is not signed. Please confirm that such consent had a conformed signature at the time it was included as an exhibit. Additionally, please amend your registration statement to provide a currently dated and signed consent from your independent auditors. We remind you that the company and its management are responsible for the accuracy
December 4, 2024 Page 2 and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact William Demarest at 202-551-3432 or Mark Rakip at 202-551-3573 if you have questions regarding comments on the financial statements and related matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or David Link at 202-551- 3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Er (Arila) Zhou
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December 4, 2024
Fen "Eric" Zhang
Chief Executive Officer
Columbus Acquisition Corp/Cayman Islands
c/o Robinson & Cole LLP
Chrysler East Building
666 Third Avenue, 20th Floor
New York, NY 10017
Re:Columbus Acquisition Corp/Cayman Islands
Registration Statement on Form S-1
Filed November 15, 2024
File No. 333-283278
Dear Fen "Eric" Zhang:
We have reviewed your registration statement and have the following comments.
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.
Form S-1 filed November 15, 2024
Principal Shareholders, page 171
1.Please revise to address the number of shares beneficially owned and the percentage
of the class owned by Jie “Janet” Hu.
Exhibit 23.1, page II-2
2.It appears that the consent from your independent registered public accounting firm is
not signed. Please confirm that such consent had a conformed signature at the time it
was included as an exhibit. Additionally, please amend your registration statement to
provide a currently dated and signed consent from your independent auditors.
We remind you that the company and its management are responsible for the accuracy
December 4, 2024
Page 2
and adequacy of their disclosures, notwithstanding any review, comments, action or absence
of action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact William Demarest at 202-551-3432 or Mark Rakip at 202-551-3573 if
you have questions regarding comments on the financial statements and related
matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or David Link at 202-551-
3356 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Er (Arila) Zhou