0000000000-22-007454.txt : 20220913 0000000000-22-007454.hdr.sgml : 20220913 20220714163005 ACCESSION NUMBER: 0000000000-22-007454 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220714 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Ignyte Acquisition Corp. CENTRAL INDEX KEY: 0001834645 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 852448157 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 277 PARK AVENUE, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10172 BUSINESS PHONE: (212) 818-8800 MAIL ADDRESS: STREET 1: 277 PARK AVENUE, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10172 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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filename2.txt United States securities and exchange commission logo July 14, 2022 Steven Kaplan Chief Financial Officer Ignyte Acquisition Corp. 640 Fifth Avenue New York, NY 10019 Re: Ignyte Acquisition Corp. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 31, 2022 File No. 1-39951 Dear Mr. Kaplan: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. 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, 2021 Item 9A. Controls and Procedures, page 41 1. We note your Form S-1 went effective on January 11, 2021 and you filed the required Form 10-K for the fiscal year ended December 31, 2020 on April 15, 2021. It appears that your annual report for the fiscal year ended December 31, 2021 represents your second annual report. As a result, pursuant to paragraph 1 of the Instructions to Item 308 of Regulation S-K, you are required to comply with Item 308(a) of Regulation S-K. Please revise future filings to include management's report on internal control over financial reporting, including management's assessment of the effectiveness of your internal control over financial reporting as of December 31, 2021, as required by Item 308(a) of Regulation S-K. Additionally, please revise future Forms 10-Q to discuss the basis for your conclusion that you have a material weakness, including the COSO framework you used. Steven Kaplan Ignyte Acquisition Corp. July 14, 2022 Page 2 Exhibits 2. We note that the certifications provided in Exhibits 31.1 and 31.2 do not include paragraph 4(b) in its entirety. In future filings, please provide revised certifications that include the required information. Refer to Item 601(b)(31) of Regulation S-K. 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 Jenn Do at (202) 551-3743 or Lynn Dicker at (202) 551-3616 with any questions. FirstName LastNameSteven Kaplan Sincerely, Comapany NameIgnyte Acquisition Corp. Division of Corporation Finance July 14, 2022 Page 2 Office of Life Sciences FirstName LastName