0000000000-19-011073.txt : 20190905 0000000000-19-011073.hdr.sgml : 20190905 20190712114636 ACCESSION NUMBER: 0000000000-19-011073 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190712 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Constellation Alpha Capital Corp. CENTRAL INDEX KEY: 0001651944 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MEDICAL LABORATORIES [8071] IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: EMERALD VIEW, SUITE 400 STREET 2: 2054 VISTA PARK CITY: WEST PALM BEACH STATE: FL ZIP: 33411 BUSINESS PHONE: (561) 404-9034 MAIL ADDRESS: STREET 1: EMERALD VIEW, SUITE 400 STREET 2: 2054 VISTA PARK CITY: WEST PALM BEACH STATE: FL ZIP: 33411 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-19-173682 LETTER 1 filename1.pdf begin 644 filename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@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" *(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @ M"CP_>'!A8VME="!E;F0](G7!E+T]B:E-T;3X^9 MSDV19#87C2)"C&!AA!1!+&P6,Y+ XBZ;\?)*-CZC040$^_-Q_@P0YO,POW!K MG&C-C;2V7E@X4MR9\THQB=4L0CG%B8RDE&DT]C$9(8X^JU^V-%Y8=ZQ) M%.;<\_#W#H18O%2X ! )/W11\-"F5N M9'-TF4@.2]4>7!E+UA2968O5ULQ(#(@,%T^/G-T TEXT-EXTRACT 2 filename2.txt July 12, 2019 Rajiv Shukla Chief Executive Officer Constellation Alpha Capital Corp. Emerald View, Suite 400 2054 Vista Parkway West Palm Beach, FL 33411 Re: Constellation Alpha Capital Corp. Form 10-K for the Fiscal Year ended March 31, 2019 Filed June 14, 2019 File No. 001-38118 Dear Mr. Shukla: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Annual Report on Form 10-K for the fiscal year ended March 31, 2019 Constellation Alpha Capital Corp. Notes to Financial Statements Reconciliation of net loss per ordinary share, page F-10 1. In the reconciliation of net loss per ordinary share, you reflect an adjustment for income attributable to ordinary shares subject to redemption. Please explain in further detail how you calculated or determined the amount of this adjustment for each period presented. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Rajiv Shukla Constellation Alpha Capital Corp. July 12, 2019 Page 2 You may contact Linda Cvrkel at 202-551-3813 or Craig Arakawa at 202-551-3650 if you have questions regarding comments on the financial statements and related matters. Please contact Michael Killoy at 202-551-7576 or Pam Howell at 202-551-3357 with any other questions. Sincerely, FirstName LastNameRajiv Shukla Division of Corporation Finance Comapany NameConstellation Alpha Capital Corp. Office of Beverages, Apparel and July 12, 2019 Page 2 Mining FirstName LastName