SEC Comment Letter for Twelve Seas Investment Co III (TWLV) — Mar 18, 2025
Twelve Seas Investment Co III/Cayman
Date: March 18, 2025 · CIK: 0002052243 · Accession: 0000000000-25-002954
AI Filing Summary & Sentiment
Letter
March 18, 2025 Dimitri Elkin Chief Executive Officer Twelve Seas Investment Company III 2685 Nottingham Avenue Los Angeles, CA 90027 Re:Twelve Seas Investment Company III Amendment No. 1 to Draft Registration Statement on Form S-1 Submitted March 6, 2025 CIK 0002052243 Dear Dimitri Elkin: 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 1 to Draft Registration Statement confidentially submitted March 6, 2025 Financial Statements 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 revise accordingly.
March 18, 2025 Page 2 Please contact Babette Cooper at 202-551-3396 or Mark Rakip at 202-551-3573 if you have questions regarding comments on the financial statements and related matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Pam Long at 202-551- 3765 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Stuart Neuhauser
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March 18, 2025
Dimitri Elkin
Chief Executive Officer
Twelve Seas Investment Company III
2685 Nottingham Avenue
Los Angeles, CA 90027
Re:Twelve Seas Investment Company III
Amendment No. 1 to Draft Registration Statement on Form S-1
Submitted March 6, 2025
CIK 0002052243
Dear Dimitri Elkin:
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 1 to Draft Registration Statement confidentially submitted March 6, 2025
Financial Statements
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 revise accordingly.
March 18, 2025
Page 2
Please contact Babette Cooper at 202-551-3396 or Mark Rakip at 202-551-3573 if
you have questions regarding comments on the financial statements and related
matters. Please contact Ronald (Ron) E. Alper at 202-551-3329 or Pam Long at 202-551-
3765 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Stuart Neuhauser