Re:
|
Fortistar Sustainable Solutions Corp.
|
Amendment No. 1 to the Registration Statement on Form S-1
|
|
Filed January 15, 2021
|
|
File No. 333-251922
|
1. |
We note your disclosure that the provision in the warrant agreement will not apply to suits brought to enforce any liability or duty created by the Exchange Act or any other claim for which the federal district
courts of the United States of America are the sole and exclusive forum. Please file a revised warrant agreement that includes this statement.
|
2. |
It does not appear that this provision has been included in your amended and restated certificate of incorporation, filed as exhibit 3.2 to the registration statement. Please advise or revise to include the
provision in the amended and restated certificate.
|
3. |
Please have your auditors revise the date of their audit report to say January 15, 2021.
|
4. |
Please revise your footnote to disclose the date that the financial statements were issued as provided in ASC 855-10-50-1B(1).
|
Sincerely yours,
|
|
/s/ Alexander Lynch
|
|
Alexander Lynch
|
cc:
|
Nadeem Nisar
|
Chief Executive Officer
|
|
Fortistar Sustainable Solutions Corp.
|
|
Dale Welcome, Staff Accountant
|
|
John Cash, Accounting Branch Chief
|
|
Erin Purnell, Staff Attorney
|
|
Jay Ingram, Legal Branch Chief
|
|
Securities and Exchange Commission
|