SecProbe.io

Filing text and metadata
Intelligence Terminal Search Topics Monthly Activity About

Correspondence 0001213900-24-106072 from Mountain Lake Acquisition Corp. (MLAC, MLACU) (CIK 0002029492) (MLAC)

Mountain Lake Acquisition Corp. (MLAC, MLACU) (CIK 0002029492)
Date: Dec. 5, 2024 · CIK: 0002029492 · Accession: 0001213900-24-106072

AI Filing Summary & Sentiment

File numbers found in text: 333-281410

Referenced dates: December 5, 2024

Date
December 5, 2024
Author
Not clearly detected
Form
CORRESP
Company
Mountain Lake Acquisition Corp. (MLAC, MLACU) (CIK 0002029492)

Letter

Via Edgar Division of Corporation Finance Re: Mountain Lake Acquisition Corp. Amendment No. 3 to Registration Statement on Form S-1 Filed November 25, 2024 File No. 333-281410

Dear Mr. Ronald and Mr. Link:

On behalf of our client, Mountain Lake Acquisition Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated December 5, 2024 (the “Staff’s Letter”) regarding the Amendment No. 3 to the Company’s Registration Statement on Form S-1 (the “Registration Statement”). Contemporaneously, we are filing a revised Registration Statement via Edgar (the “Amended Registration Statement”).

In order to facilitate the review by the Commission’s staff (the “Staff”) of the Amended Registration Statement, we have responded, on behalf of the Company, to the comment set forth in the Staff’s Letter. The numbered paragraph set forth below responds to the Staff’s comment and corresponds to the numbered paragraph in the Staff’s Letter.

Los Angeles New York Chicago Nashville Washington, DC Beijing Hong Kong www.loeb.com

A limited liability partnership including professional corporations

December 5, 2024

Page 2

Amendment No. 3 to Form S-1 filed November 25, 2024

Exhibits

1. We note that the risk factor on page 71 discloses that the rights agreement includes a provision that it will not apply to suits brought to enforce any liability or duty created by the Exchange Act or any other claim for which the U.S. federal district courts are the sole and exclusive forum. However, we do not see that provision in Exhibit 4.4. Please revise or advise.

Response: The Company has revised the Exhibit 4.4, Form of the Rights Agreement, to include such a provision.

December 5, 2024

Page 3

Please call me at 212 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.

/s/ Giovanni Caruso

Giovanni Caruso

Partner

Show Raw Text
CORRESP
1
filename1.htm

    Giovanni Caruso

    Partner

    345 Park Avenue
    Direct
    212.407.4866

    New York, NY 10154
    Main
    212.407.4000

    Fax
    212.937.3943

    gcaruso@loeb.com

Via Edgar

December 5, 2024

Ronald (Ron) E. Alper

David Link

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

    Re:
    Mountain Lake Acquisition Corp.

Amendment No. 3 to Registration Statement on Form S-1

Filed November 25, 2024

File No. 333-281410

Dear Mr. Ronald and Mr. Link:

On behalf of our client, Mountain
Lake Acquisition Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated December 5,
2024 (the “Staff’s Letter”) regarding the Amendment No. 3 to the Company’s Registration Statement on Form S-1
(the “Registration Statement”). Contemporaneously, we are filing a revised Registration Statement via Edgar (the “Amended
Registration Statement”).

In order to facilitate the
review by the Commission’s staff (the “Staff”) of the Amended Registration Statement, we have responded, on behalf of
the Company, to the comment set forth in the Staff’s Letter. The numbered paragraph set forth below responds to the Staff’s
comment and corresponds to the numbered paragraph in the Staff’s Letter.

Los Angeles     New York     Chicago
    Nashville     Washington, DC     Beijing     Hong
Kong     www.loeb.com

A limited liability partnership including professional
corporations

    December 5, 2024

    Page 2

Amendment No. 3 to Form S-1 filed November 25, 2024

Exhibits

    1.
    We note that the risk factor on page 71 discloses that the rights agreement includes a provision that it will not apply to suits brought to enforce any liability or duty created by the Exchange Act or any other claim for which the U.S. federal district courts are the sole and exclusive forum. However, we do not see that provision in Exhibit 4.4. Please revise or advise.

Response: The Company has revised
the Exhibit 4.4, Form of the Rights Agreement, to include such a provision.

    December 5, 2024

    Page 3

Please call me at 212 407-4866
if you would like additional information with respect to any of the foregoing. Thank you.

    /s/ Giovanni Caruso

    Giovanni Caruso

    Partner