0001193125-24-021958.txt : 20240313 0001193125-24-021958.hdr.sgml : 20240313 20240201173124 ACCESSION NUMBER: 0001193125-24-021958 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Complete Solaria, Inc. CENTRAL INDEX KEY: 0001838987 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O MAPLES CORPORATE SERVICES LIMITED STREET 2: UGLAND HOUSE, PO BOX 309 CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-1104 BUSINESS PHONE: (212) 618-1798 MAIL ADDRESS: STREET 1: C/O MAPLES CORPORATE SERVICES LIMITED STREET 2: UGLAND HOUSE, PO BOX 309 CITY: GRAND CAYMAN STATE: E9 ZIP: KY1-1104 FORMER COMPANY: FORMER CONFORMED NAME: Freedom Acquisition I Corp. DATE OF NAME CHANGE: 20210105 CORRESP 1 filename1.htm CORRESP

LOGO

John T. McKenna

T: +1 650 843 5059

jmckenna@cooley.com

February 1, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

 

Attention:

Patrick Fullem

 

Evan Ewing

 

RE:

Complete Solaria, Inc.

 

Amendment No. 2 Registration Statement on Form S-1

 

Filed on December 22, 2023

 

File No. 333-273820

Ladies and Gentlemen:

On behalf of Complete Solaria, Inc. (the “Company”), we are providing this letter in response to comments (the “Comments”) received from the staff of the U.S. Securities and Exchange Commission’s Division of Corporation Finance (the “Staff”) by letter dated January 17, 2024 with respect to the Company’s Amended Registration Statement on Form S-1, as filed on December 22, 2023. Concurrently with the submission of this letter, the Company is filling its third amendment to the registration statement on Form S-1 (the “Amendment No. 3”) and certain exhibits via EDGAR to the Commission.

The Staff’s comments are repeated below in bold, followed by the Company’s responses to the comments. We have included page numbers to refer to the location in Amendment No. 3 where the disclosure addressing a particular comment appears. Defined terms used but not otherwise defined herein shall have the respective meanings ascribed thereto in Amendment No. 3.

Amended Registration Statement on Form S-1 filed December 22, 2023

General

 

  1.

We note your response to prior comment 1. Please also disclose the potential profit the other selling securityholders will earn based on the current trading price.

In response to the Staff’s comment, the Company respectfully advises the Staff that it has revised the disclosure on the cover page and page 30 of Amendment No. 3.

Cooley LLP3175 Hanover Street Palo Alto, CA 94304-1130

t: +1 650 843 5000 f: +1 650 849 7400cooley.com

LOGO

 

U.S. Securities and Exchange Commission

February 1, 2024

Page Two

Executive Compensation, page 75

 

  2.

Please update your compensation disclosure for the fiscal year ended December 31, 2023.

In response to the Staff’s comment, the Company respectfully advises the Staff that it has revised the disclosure on the pages 75-78 of Amendment No. 3.

***

Please contact me at (650) 843-5059 or at jmckenna@cooley.com with any questions or comments regarding the Company’s response to the Staff’s Comments.

 

Sincerely,

 

Cooley LLP

    

/s/ John T. McKenna

John T. McKenna

    

 

cc:

Chris Lundell – Complete Solaria, Inc.

 

Matthew B. Hemington – Cooley LLP

Cooley LLP3175 Hanover Street Palo Alto, CA 94304-1130

t: +1 650 843 5000 f: +1 650 849 7400cooley.com

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