SEC Comment Letter for Tactical Resources (TREO) — Feb 28, 2025
Tactical Resources Corp.
Date: Feb. 28, 2025 · CIK: 0002041208 · Accession: 0000000000-25-002322
AI Filing Summary & Sentiment
File numbers found in text: 333-282863
Letter
February 28, 2025 Kanishka Roy Chief Executive Officer Plum III Merger Corp. 2021 Fillmore St., #2089 San Francisco, California 94115 Ranjeet Sundher Chief Executive Officer Tactical Resources Corp. Suite 1500 – 1055 West Georgia Street Vancouver, British Columbia, Canada V6E 4N7 Re:Plum III Merger Corp. Amendment No. 1 to Registration Statement on Form F-4 Submitted February 21, 2025 File No. 333-282863 Dear Kanishka Roy and Ranjeet Sundher: Our initial review of your registration statement indicates that it fails in material respects to comply with the requirements of the Securities Act of 1933, the rules and regulations thereunder and the requirements of the form. More specifically, we note that Plum Acquisition Corp. III has not provided financial statements covering its fiscal year-end of December 31, 2024. Please file an amendment that contains audited financial statements, as well as an audit report and audit consent related to the financial statements, as of and for the year ended December 31, 2024. We will provide more detailed comments relating to your registration statement following our review of a substantive amendment that addresses these deficiencies. Please contact Daniel Morris at 202-551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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February 28, 2025
Kanishka Roy
Chief Executive Officer
Plum III Merger Corp.
2021 Fillmore St., #2089
San Francisco, California 94115
Ranjeet Sundher
Chief Executive Officer
Tactical Resources Corp.
Suite 1500 – 1055 West Georgia Street
Vancouver, British Columbia, Canada V6E 4N7
Re:Plum III Merger Corp.
Amendment No. 1 to Registration Statement on Form F-4
Submitted February 21, 2025
File No. 333-282863
Dear Kanishka Roy and Ranjeet Sundher:
Our initial review of your registration statement indicates that it fails in material
respects to comply with the requirements of the Securities Act of 1933, the rules and
regulations thereunder and the requirements of the form. More specifically, we note that
Plum Acquisition Corp. III has not provided financial statements covering its fiscal year-end
of December 31, 2024. Please file an amendment that contains audited financial statements,
as well as an audit report and audit consent related to the financial statements, as of and for
the year ended December 31, 2024.
We will provide more detailed comments relating to your registration statement
following our review of a substantive amendment that addresses these deficiencies.
Please contact Daniel Morris at 202-551-3314 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation