Comments on Special Purpose Acquisition Companies, Shell Companies, and Projections


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Date Received
Date Sort descending Letter Type Commenter Name
Public Comment Yuchi Yao, Simon Business School, University of Rochester
Public Comment Members of the U.S. House of Representatives, Patrick McHenry, Frank Lucas, French Hill, Pete Sessions, Bill Posey, Blaine Luetkemeyer, Bill Huizenga, Ann Wagner, Andy Barr, Roger Williams, Tom Emmer, Barry Loudermilk, Alexander X. Mooney, Warren Davidson, John Rose, Bryan Steil, William Timmons, Ralph Norman, Dan Meuser, Scott Fitzgerald, Andrew R. Garbarino, Young Kim, Byron Donalds, Mike Flood, Michael V. Lawler, Zach Nunn, Monica De La Cruz, Erin Houchin, Andy Ogles
Public Comment Danial Hemmings and Aziz Jaafar, Institute of European Finance, Bangor University and University of Sharjah
Meeting with SEC Officials Memorandum from the Division of Corporation Finance, Division of Economic and Risk Analysis, and Division of Investment Management regarding a March 10, 2023 meeting with representatives of the American Securities Association
Public Comment Sagiv Shiv, Managing Director, Head of MA and Advisory, ACP Capital Markets LLC
Meeting with SEC Officials Memorandum from the Office of Commissioner Jaime Lizárraga regarding a March 22, 2023 meeting with Better Markets
Public Comment Alreisbrah, Enagic Affiliate
Meeting with SEC Officials Memorandum from the Office of Public Engagement regarding a February 10, 2023 meeting with various Investor and Advocacy Organizations
Public Comment Tom Nohel, Felix Feng, Xuan Tian, Wenyu Wang, and Yufeng Wu, Professor of Finance, Loyola University - Chicago, University of Washington, Tsinghua University, Indiana University, and University of Illinois
Meeting with SEC Officials Memorandum from the Office of Commissioner Caroline Crenshaw regarding a December 20, 2022 meeting with Robert Jackson and John Morley
Meeting with SEC Officials Memorandum from the Office of Commissioner Caroline Crenshaw regarding an August 30, 2022 meeting with Cowen Inc.
Meeting with SEC Officials Memorandum from the Office of Commissioner Caroline Crenshaw regarding an August 4, 2022, meeting with Managed Funds Association
Public Comment Michael Gofman and Yuchi Yao
Public Comment Jordann Stark
Public Comment Alexander Groh, Professor of Finance, EMLYON Business School, France
Meeting with SEC Officials Memorandum from The Office of Chief Counsel and Division of Investment Management regarding a Nov. 7, 2022 meeting with representatives of Saba Capital Management, L.P.
Public Comment U.S. Senator Thom Tillis
Public Comment Jonah Crandall
Public Comment Anonymous
Public Comment Anonymous
Public Comment Joe Hernandez
Public Comment Taj Reilly
Public Comment Attorneys General of the states of Montana, Louisiana, Alabama, Mississippi, Alaska, Ohio, Arizona, Oklahoma, Arkansas, South Carolina, Georgia, South Dakota, Indiana, Texas, Kansas, Utah, Kentucky, and West Virginia
Public Comment Lucas Schwarz
Public Comment Alex Hanson-Michelson
Public Comment Anonymous
Public Comment James Flanagan
Public Comment Andres Loubriel
Public Comment David Jaggard
Public Comment Mauricio Gonzalez

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-13-22
Release Number
33-11048
34-94546
IC-34549