Correspondence 0001213900-25-029151 from New Providence Acquisition Corp. III/Cayman (NPAC)
New Providence Acquisition Corp. III/Cayman
Date: April 7, 2025 · CIK: 0002048948 · Accession: 0001213900-25-029151
AI Filing Summary & Sentiment
Reasoning
Letter
VIA EDGAR
April 7, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, NE
Washington, D.C. 20549
Attention: Benjamin Holt and Mary Beth Breslin
Re: New Providence Acquisition Corp. III
Amendment No. 1 Draft Registration Statement on Form S-1
Submitted March 14, 2025
CIK No. 0002048948
Ladies and Gentlemen:
New Providence Acquisition Corp. III (the " Company ") hereby transmits its response to the comment letter received from the staff (the " Staff ") of the U.S. Securities and Exchange Commission (the " Commission ") on March 28, 2025 relating to the Draft Registration Statement on Form S-1, filed by the Company with the Commission on March 14, 2025.
For the Staff's convenience, we have repeated below the Staff's comment in bold and have followed each comment with the Company's response.
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.
Response: The Company acknowledges the Staff's comment and has amended its disclosure on pages F-11 – F-12 and F-18 of the Registration Statement.
***
We thank the Staff for its review of the foregoing. If you have further comments, please feel free to contact to our counsel, Stuart Neuhauser at sneuhauser@egsllp.com or by telephone at (212) 370-1300.
Sincerely,
/s/ Gary P. Smith
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CORRESP 1 filename1.htm VIA EDGAR April 7, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Real Estate & Construction 100 F Street, NE Washington, D.C. 20549 Attention: Benjamin Holt and Mary Beth Breslin Re: New Providence Acquisition Corp. III Amendment No. 1 Draft Registration Statement on Form S-1 Submitted March 14, 2025 CIK No. 0002048948 Ladies and Gentlemen: New Providence Acquisition Corp. III (the " Company ") hereby transmits its response to the comment letter received from the staff (the " Staff ") of the U.S. Securities and Exchange Commission (the " Commission ") on March 28, 2025 relating to the Draft Registration Statement on Form S-1, filed by the Company with the Commission on March 14, 2025. For the Staff's convenience, we have repeated below the Staff's comment in bold and have followed each comment with the Company's response. 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. Response: The Company acknowledges the Staff's comment and has amended its disclosure on pages F-11 – F-12 and F-18 of the Registration Statement. *** We thank the Staff for its review of the foregoing. If you have further comments, please feel free to contact to our counsel, Stuart Neuhauser at sneuhauser@egsllp.com or by telephone at (212) 370-1300. Sincerely, /s/ Gary P. Smith Gary P. Smith, Chief Executive Officer cc: Ellenoff Grossman & Schole LLP