0000000000-18-035157.txt : 20181214 0000000000-18-035157.hdr.sgml : 20181214 20181113172457 ACCESSION NUMBER: 0000000000-18-035157 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181113 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Boxwood Merger Corp. CENTRAL INDEX KEY: 0001751143 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 830808563 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1112 MONTANA AVENUE STREET 2: SUITE 901 CITY: SANTA MONICA STATE: CA ZIP: 90403 BUSINESS PHONE: (310) 801-5786 MAIL ADDRESS: STREET 1: 1112 MONTANA AVENUE STREET 2: SUITE 901 CITY: SANTA MONICA STATE: CA ZIP: 90403 PUBLIC REFERENCE ACCESSION NUMBER: 0001615774-18-011368 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,S M,CDO3R Q,2]%(#(X,3,Q+TX@,B]4(#,S,#,P+T@@6R T-38@,30Y73X^#65N M9&]B:@T@(" @(" @(" @(" @(" @(" @#0HQ-B P(&]B:@T\/"]$96-O9&50 M87)M7!E+UA2968O5ULQ(#(@,5T^/G-T!\!0/# 0=&$(4$6*&8@6$'4"T? 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Kadenacy Chief Executive Officer Boxwood Merger Corp. 1112 Montana Avenue, Suite 901 Santa Monica, CA 90403 Re: Boxwood Merger Corp. Amendment No. 1 to Registration Statement on Form S-1 Filed November 9, 2018 File No. 333-228018 Dear Mr. Kadenacy: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our [Month day, year] letter. Form S-1/A Filed November 9, 2018 Financial Statements Note 5. Related Party Transactions, page F-11 1. Please revise your financial statements and disclosures throughout the document to give retroactive effect to the stock split that will occur at or prior to effectiveness. Refer to SAB Topic 4:C. Stephen M. Kadenacy Boxwood Merger Corp. November 13, 2018 Page 2 You may contact James Giugliano at 202-551-3319 or Angela Lumley at 202-551-3398 if you have questions regarding comments on the financial statements and related matters. Please contact Ronald E. Alper at 202-551-3329 or Brigitte Lippmann at 202-551-3713 with any other questions. Sincerely, FirstName LastNameStephen M. Kadenacy Division of Corporation Finance Office of Beverages, Apparel and Comapany NameBoxwood Merger Corp. Mining November 13, 2018 Page 2 cc: Jason Simon FirstName LastName