0000000000-23-007384.txt : 20230815 0000000000-23-007384.hdr.sgml : 20230815 20230711173007 ACCESSION NUMBER: 0000000000-23-007384 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230711 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Bluescape Opportunities Acquisition Corp. CENTRAL INDEX KEY: 0001818089 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 200 CRESCENT COURT, SUITE 1900 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 469-398-2200 MAIL ADDRESS: STREET 1: 200 CRESCENT COURT, SUITE 1900 CITY: DALLAS STATE: TX ZIP: 75201 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-23-040081 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Form 10-K for the Fiscal Year ended December 31, 2022 Filed March 31, 2023 File No. 001-39666 Dear Tristan Yopp: We have limited our review of your filings to the financial statements and related disclosures 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 these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year ended December 31, 2022 Certifications in Exhibits 31.1 and 31.2, page 78 1. We note that the officer certifications in your annual and subsequent interim reports omit the language prescribed by Item 601(b)(31)(i) of Regulation S-K, concerning responsibility for establishing and maintaining internal control over financial reporting, which should appear in paragraphs 4 and 4(b) of the certifications. Please file amendments to your Form 10-K and subsequent interim report on Form 10-Q to include certifications from your Chief Executive and Chief Financial officers that include all of the required language. Your amendments should each include an explanatory note, related disclosures and financial statements. Tristan Yopp Bluescape Opportunities Acquisition Corp. July 11, 2023 Page 2 In closing, 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. You may contact Sondra Snyder, Staff Accountant at (202) 551-3332 or Gus Rodriguez, Staff Accountant at (202) 551-3752 with any questions. FirstName LastNameTristan Yopp Sincerely, Comapany NameBluescape Opportunities Acquisition Corp. Division of Corporation Finance July 11, 2023 Page 2 Office of Energy & Transportation FirstName LastName