0000000000-24-003641.txt : 20240506 0000000000-24-003641.hdr.sgml : 20240506 20240404154605 ACCESSION NUMBER: 0000000000-24-003641 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240404 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Above Food Ingredients Inc. CENTRAL INDEX KEY: 0001979484 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 000000000 STATE OF INCORPORATION: A0 FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 333-275005 BUSINESS ADDRESS: STREET 1: 2305 VICTORIA AVENUE #001 CITY: REGINA, SASKATCHEWAN STATE: A0 ZIP: S4P 0S7 BUSINESS PHONE: (306) 779-2268 MAIL ADDRESS: STREET 1: 2305 VICTORIA AVENUE #001 CITY: REGINA, SASKATCHEWAN STATE: A0 ZIP: S4P 0S7 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-23-109401 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 April 4, 2024 Lionel Kambeitz Chief Executive Officer Above Food Ingredients Inc. 2305 Victoria Avenue #001 Regina, Saskatchewan, S4P 0S7 Re: Above Food Ingredients Inc. Amendment No. 4 to Registration Statement on Form F-4 Filed April 2, 2024 File No. 333-275005 Dear Lionel Kambeitz: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our March 22, 2024 letter. Form F-4/A filed April 2, 2024 Exhibit 5.1, page II-2 1. We note Opinion 2 on page 4 regarding the warrants being registered. Please have counsel opine that the warrant is a binding obligation of the registrant under the law of the jurisdiction governing the warrant. Please have counsel remove the assumption that the warrant agreement is a legal, valid and binding obligation of each party to it enforceable against it in accordance with its terms. Refer to Section II.B.1.f. of Staff Legal Bulletin No. 19. Please contact Stephany Yang at 202-551-3167 or Anne McConnell at 202-551-3709 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Asia Timmons-Pierce at 202-551-3754 with any other questions. Lionel Kambeitz Above Food Ingredients Inc. April 4, 2024 Page 2 FirstName LastNameLionel Kambeitz Sincerely, Comapany NameAbove Food Ingredients Inc. Division of Corporation Finance April 4, 2024 Page 2 Office of Manufacturing FirstName LastName