SEC Comment Letter 0000000000-25-003370 to New Providence Acquisition Corp. III/Cayman (NPAC)
New Providence Acquisition Corp. III/Cayman
Date: March 28, 2025 · CIK: 0002048948 · Accession: 0000000000-25-003370
AI Filing Summary & Sentiment
Reasoning
Letter
Re: New Providence Acquisition Corp. III Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted March 14, 2025 CIK No. 0002048948 Dear Gary P. Smith:
March 28, 2025
Gary P. Smith Co-Chief Executive Officer New Providence Acquisition Corp. III 401 S County Road #2588 Palm Beach, FL 33480
We have reviewed your amended draft registration statement and have the following comment.
Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments.
Amendment No. 1 to Draft Registration Statement on Form S-1 submitted March 14, Notes To Financial Statements, page F-7
1. Please tell us how you have complied with the reportable segment disclosure requirements pursuant to ASU 2023-07 and/or revise accordingly. March 28, 2025 Page 2
Please contact William Demarest at 202-551-3432 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. Please contact Benjamin Holt at 202-551-6614 or Mary Beth Breslin at 202-551-3625 with any other questions.
Sincerely,
Division of Corporation
Finance
Office of Real Estate &
Construction
cc: Stuart Neuhauser
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 28, 2025 Gary P. Smith Co-Chief Executive Officer New Providence Acquisition Corp. III 401 S County Road #2588 Palm Beach, FL 33480 Re: New Providence Acquisition Corp. III Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted March 14, 2025 CIK No. 0002048948 Dear Gary P. Smith: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 1 to Draft Registration Statement on Form S-1 submitted March 14, 2025 Notes To Financial Statements, page F-7 1. Please tell us how you have complied with the reportable segment disclosure requirements pursuant to ASU 2023-07 and/or revise accordingly. March 28, 2025 Page 2 Please contact William Demarest at 202-551-3432 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. Please contact Benjamin Holt at 202-551-6614 or Mary Beth Breslin at 202-551-3625 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Stuart Neuhauser </TEXT> </DOCUMENT>