0001140361-21-038058.txt : 20211116 0001140361-21-038058.hdr.sgml : 20211116 20211116145930 ACCESSION NUMBER: 0001140361-21-038058 CONFORMED SUBMISSION TYPE: NT 10-Q PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20210930 FILED AS OF DATE: 20211116 DATE AS OF CHANGE: 20211116 EFFECTIVENESS DATE: 20211116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Riverview Acquisition Corp. CENTRAL INDEX KEY: 0001846136 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 861972481 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NT 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-40716 FILM NUMBER: 211415659 BUSINESS ADDRESS: STREET 1: 510 SOUTH MENDENHALL ROAD STREET 2: SUITE 200 CITY: MEMPHIS STATE: TN ZIP: 38117 BUSINESS PHONE: 901.767.5576 MAIL ADDRESS: STREET 1: 510 SOUTH MENDENHALL ROAD STREET 2: SUITE 200 CITY: MEMPHIS STATE: TN ZIP: 38117 NT 10-Q 1 brhc10030860_nt10q.htm NT 10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 12b-25
 
SEC File Number: 001-40716
CUSIP Number: 769395 104
 
NOTIFICATION OF LATE FILING

(Check one):
 
☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q
   
☐ Form 10-D ☐ Form N-CEN ☐ Form N-CSR
   
   
For Period Ended: September 30, 2021
   
   
☐ Transition Report on Form 10-K
   
   
☐ Transition Report on Form 20-F
   
   
☐ Transition Report on Form 11-K
   
   
☐ Transition Report on Form 10-Q
   
   
For the Transition Period Ended: __________________________________

Read Instruction (on back page) Before Preparing Form: Please Print or Type.
Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.
 
If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I— REGISTRANT INFORMATION
 
Riverview Acquisition Corp.
Full name of Registrant
 
Former name if Applicable
 
510 South Mendenhall Road, Suite 200
Address of Principal Executive Office (Street and Number)
 
Memphis, TN 38117
City, State and Zip Code



PART II — RULES 12b-25(b) AND (c)
 
If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

     
(a)
The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
   
(b)
The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
 
(c)
The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.
 
PART III —NARRATIVE
 
State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
 
Riverview Acquisition Corp. (the “Company”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2021 (the “Q3 2021 Form 10-Q”) by the prescribed due date for the reasons described below.
 
As a result of recent guidance to Special Purpose Acquisition Companies by the SEC regarding redeemable equity instruments, the Company revisited its application of ASC 480-10-S99 on its financial statements. The Company had previously classified a portion of its Class A ordinary shares in permanent equity.
 
The Company is working diligently to complete the review of the financial statements for the three months ended September 30, 2021 as soon as possible; however, given the scope of the process for determining the appropriate treatment of the redeemable equity in accordance with ASC 480-10-S99, the Company is unable to complete and file the Q3 2021 Form 10-Q by the required due date of November 15, 2021 without unreasonable effort and expense. The Company does, however, expect to file such report within five calendar days thereof.
 
PART IV — OTHER INFORMATION
           
(1)
Name and telephone number of person to contact in regard to this notification
           
 
William V. Thompson III
 
(901)
 
767-5576
 
(Name)
 
(Area Code)
 
(Telephone Number)
   
(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). Yes ☒ No ☐
   
(3)
Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? Yes ☐ No ☒
   
 
If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.


Riverview Acquisition Corp.
(Name of Registrant as Specified in Charter)
 
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date
November 16, 2021
By
/s/ William V. Thompson III
     
Williams V. Thompson III
Chief Financial Officer
 
INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION
Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).