SEC Comment Letter 0000000000-25-001855 to UY Scuti Acquisition Corp. (UYSC)
UY Scuti Acquisition Corp.
Date: Feb. 18, 2025 · CIK: 0002036973 · Accession: 0000000000-25-001855
AI Filing Summary & Sentiment
File numbers found in text: 333-284815
Letter
February 18, 2025 Jialuan Ma Chief Executive Officer UY Scuti Acquisition Corp. 39 E Broadway, Suite 603 New York, NY 10002 Re:UY Scuti Acquisition Corp. Registration Statement on Form S-1 Filed February 10, 2025 File No. 333-284815 Dear Jialuan Ma: We have reviewed your 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 the 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. Registration Statement on Form S-1 filed February 11, 2025 Unaudited Financial Statements, page F-14 1.We note you selected March 31 as your fiscal year end. We note your unaudited interim financial statements are for the period from January 18, 2024 (inception) through September 30, 2024. Please revise your unaudited interim financial statements to ensure they do not include a period that encompasses two different fiscal years. Please refer to Rule 8-03 of Regulation S-X. We remind you that the company and its management are responsible for the accuracy 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
February 18, 2025 Page 2 statement. Please contact Jeffrey Lewis at 202-551-6216 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Please contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Bill Huo
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February 18, 2025
Jialuan Ma
Chief Executive Officer
UY Scuti Acquisition Corp.
39 E Broadway, Suite 603
New York, NY 10002
Re:UY Scuti Acquisition Corp.
Registration Statement on Form S-1
Filed February 10, 2025
File No. 333-284815
Dear Jialuan Ma:
We have reviewed your 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 the 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.
Registration Statement on Form S-1 filed February 11, 2025
Unaudited Financial Statements, page F-14
1.We note you selected March 31 as your fiscal year end. We note your unaudited
interim financial statements are for the period from January 18, 2024 (inception)
through September 30, 2024. Please revise your unaudited interim financial
statements to ensure they do not include a period that encompasses two different fiscal
years. Please refer to Rule 8-03 of Regulation S-X.
We remind you that the company and its management are responsible for the accuracy
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
February 18, 2025
Page 2
statement.
Please contact Jeffrey Lewis at 202-551-6216 or Jennifer Monick at 202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Bill Huo