0000000000-20-008772.txt : 20201117 0000000000-20-008772.hdr.sgml : 20201117 20200917155451 ACCESSION NUMBER: 0000000000-20-008772 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200917 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GOOD WORKS ACQUISITION CORP. CENTRAL INDEX KEY: 0001819989 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 851614529 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4265 SAN FELIPE STREET 2: SUITE 603 CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: (713) 468-2717 MAIL ADDRESS: STREET 1: 4265 SAN FELIPE STREET 2: SUITE 603 CITY: HOUSTON STATE: TX ZIP: 77027 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-20-023503 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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Registration Statement on Form S-1 Filed August 25, 2020 File No. 333-248333 Dear Mr. Grossman: We have reviewed your registration statement 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 letter by amending your registration statement and providing the requested information. If you do not believe our comment applies 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 this comment, we may have additional comments. Form S-1 filed August 25, 2020 Principal Stockholders, page 95 1. We note that I-Bankers is an affiliate of your sponsor, I-B Good Works LLC. Please clearly disclose in the beneficial ownership table. In addition, if I-Bankers plans on making a market in the securities, please revise the registration fee table, cover page and underwriting section to reflect the market making activities. Lastly, in the narrative following the table please clarify the percent of shares that may be owned by the anchor investors if they purchase the $60 million in units in this offering from their indications of interest and clarify whether the anchor investors have agreed to vote any public shares they own in favor of a business combination. We remind you that the company and its management are responsible for the accuracy Cary Grossman GOOD WORKS ACQUISITION CORP. September 17, 2020 Page 2 and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Ruairi Regan at 202-551-3269 or Pamela Howell at 202-551-3357 if you have any questions. Sincerely, FirstName LastNameCary Grossman Division of Corporation Finance Comapany NameGOOD WORKS ACQUISITION CORP. Office of Real Estate & Construction September 17, 2020 Page 2 cc: Cavas Pavri, Esq. FirstName LastName