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

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Date Received
Date Letter Type Commenter Name
Public Comment Grant Thornton LLP
Public Comment International Corporate Governance Network
Public Comment Jennifer Schulp, Director of Financial Regulation Studies, Cato Institute
Public Comment Job Creators Network
Public Comment Kerrie Waring, Chief Executive Officer, International Corporate Governance Network
Public Comment King & Wood Mallesons
Public Comment KPMG LLP
Public Comment Kristi Marvin, SPACInsider
Public Comment Loeb & Loeb LLP
Public Comment Managed Funds Association
Public Comment Michael Klausner, Stanford Law School; Michael Ohlrogge, NYU School of Law; and Harald Halbhuber, NYU School of Law
Public Comment Michael Ohlrogge, NYU Law
Public Comment Michael Ryan, Chief Executive Officer, Bullet Point Network, LP
Public Comment National Venture Capital Association
Public Comment North American Securities Administrators Association, Inc.
Public Comment Robert J. Jackson, Jr. and John Morley
Public Comment Ropes & Gray LLP
Public Comment Securities Regulation Committee of the New York City Bar Association
Public Comment Skadden Arps Slate Meagher Flom LLP
Public Comment SPAC Association
Public Comment Vinson Elkins L.L.P.
Public Comment VIRTU Financial Inc.
Public Comment Winston Strawn LLP
Public Comment XBRL US
Public Comment Holger Spamann, Lawrence R. Grove Professor, Harvard Law School
Public Comment Jonathan Kornblatt, CMT
Public Comment James Lapp
Public Comment PricewaterhouseCoopers LLP
Public Comment Public Citizen
Public Comment Securities Industry and Financial Markets Association

Last Reviewed or Updated: Dec. 18, 2025

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