0000000000-20-002844.txt : 20200827 0000000000-20-002844.hdr.sgml : 20200827 20200402095045 ACCESSION NUMBER: 0000000000-20-002844 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200402 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: NewHold Investment Corp. CENTRAL INDEX KEY: 0001805385 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 844473840 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 950 MCCARTY STREET STREET 2: BUILDING A CITY: HOUSTON STATE: TX ZIP: 77029 BUSINESS PHONE: 212-653-0153 MAIL ADDRESS: STREET 1: 950 MCCARTY STREET STREET 2: BUILDING A CITY: HOUSTON STATE: TX ZIP: 77029 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Draft Registration Statement on Form S-1 Submitted March 10, 2020 CIK No. 0001805385 Dear Mr. Charlton: We have reviewed your draft 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 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 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement filed March 10, 2020 General 1. Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications. Kevin Charlton FirstNameInvestment Corp. Charlton NewHold LastNameKevin Comapany NameNewHold Investment Corp. April 2, 2020 April 2 2020 Page 2 Page 2, FirstName LastName Notes to Financial Statements Note 2 Summary of Significant Accounting Policies Subsequent Events, page F-11 2. Please revise your note to disclose the subsequent events through the date the financial statements are issued, under ASC 855-10-25-1A. Otherwise, explain to us why the guidance is not applicable. You may contact Andi Carpenter at 202-551-3645 or John Cash at 202-551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Purnell at 202-551-3454 or Geoffrey Kruczek at 202-551-3641 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing