0000000000-21-010787.txt : 20220309 0000000000-21-010787.hdr.sgml : 20220309 20210903113006 ACCESSION NUMBER: 0000000000-21-010787 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210903 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Counter Press Acquisition Corp CENTRAL INDEX KEY: 0001873964 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: PO BOX 309 CITY: UGLAND HOUSE STATE: E9 ZIP: KY1-1104 BUSINESS PHONE: 917-363-9447 MAIL ADDRESS: STREET 1: 1981 MARCUS AVENUE STREET 2: SUITE 227 CITY: LAKE SUCCESS STATE: NY ZIP: 11042 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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TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 3, 2021 Paul Conway Chief Executive Officer Counter Press Acquisition Corporation 1981 Marcus Avenue, Suite 227 Lake Success, NY 11042 Re: Counter Press Acquisition Corporation Draft Registration Statement on Form S-1 Submitted August 10, 2021 CIK No. 0001873964 Dear Mr. Conway: We have conducted a limited review of your draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form S-1 submitted on August 10, 2021 Capitalization, page 74 1. We note that you are offering 7,500,000 shares of Class A ordinary shares as part of your initial public offering of units, but footnote 4 suggests that you will show less than all 7,500,000 shares of Class A ordinary shares subject to possible redemption in your Capitalization table. Please tell us how you considered the guidance in ASC 480-10-S99- 3A, which requires securities that are redeemable for cash or other assets to be classified outside of permanent equity if they are redeemable (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder, or (3) upon the occurrence of an event that is not solely within the control of the issuer, in concluding that all 7,500,000 Paul Conway Counter Press Acquisition Corporation September 3, 2021 Page 2 shares of Class A ordinary shares were not required to be presented outside of permanent equity and part of shares subject to possible redemption. 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. We request that you publically file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Refer to Rules 460 and 461 regarding requests for acceleration. You may contact Peter McPhun at 202-551-3581 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Please contact Gregory Herbers at 202-551-8028 or Brigitte Lippmann at 202-551-3713 with any other questions. Sincerely, FirstName LastNamePaul Conway Division of Corporation Finance Comapany NameCounter Press Acquisition Corporation Office of Real Estate & Construction September 3, 2021 Page 2 cc: William N. Haddad, Esq. FirstName LastName