UPLOAD Filing
Lake Superior Acquisition Corp
Date: June 12, 2025 · CIK: 0002043508 · Accession: 0000000000-25-006216
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287114
Letter
Re: Lake Superior Acquisition Corp Amendment No. 1 to Registration Statement on Form S-1 Filed June 5, 2025 File No. 333-287114 Dear Edward Wang:
June 12, 2025
Edward Wang Chief Executive Officer Lake Superior Acquisition Corp 521 Fifth Avenue 17th Floor New York, NY 10175
We have reviewed your amended 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. Unless we note otherwise, any references to prior comments are to comments in our May 20, 2025 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed June 5, 2025 Exhibits
1. We note your response to prior comment 8, and reissue in part. Please request counsel to revise the penultimate paragraph of the opinion, as this appears to limit reliance. Refer to Section II.B.3.d of Staff Legal Bulletin 19. 2. We reissue comment 9. Please resubmit Exhibit 10.1 in a format that is text- searchable. Refer to Section 5.2.3.6 of the EDGAR Filer Manual (Volume II) and Item 301 of Regulation S-T June 12, 2025 Page 2
Please contact Beverly Singleton at 202-551-3328 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Jennifer Angelini at 202-551-3047 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Giovanni Caruso
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 12, 2025 Edward Wang Chief Executive Officer Lake Superior Acquisition Corp 521 Fifth Avenue 17th Floor New York, NY 10175 Re: Lake Superior Acquisition Corp Amendment No. 1 to Registration Statement on Form S-1 Filed June 5, 2025 File No. 333-287114 Dear Edward Wang: We have reviewed your amended 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. Unless we note otherwise, any references to prior comments are to comments in our May 20, 2025 letter. Amendment No. 1 to Registration Statement on Form S-1 filed June 5, 2025 Exhibits 1. We note your response to prior comment 8, and reissue in part. Please request counsel to revise the penultimate paragraph of the opinion, as this appears to limit reliance. Refer to Section II.B.3.d of Staff Legal Bulletin 19. 2. We reissue comment 9. Please resubmit Exhibit 10.1 in a format that is text- searchable. Refer to Section 5.2.3.6 of the EDGAR Filer Manual (Volume II) and Item 301 of Regulation S-T June 12, 2025 Page 2 Please contact Beverly Singleton at 202-551-3328 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Jennifer Angelini at 202-551-3047 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Giovanni Caruso </TEXT> </DOCUMENT>