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

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Date Received
Date Letter Type Commenter Name
Public Comment Council of Institutional Investors
Public Comment Marcie Frost, Chief Executive Officer, California Public Employees' Retirement System
Meeting with SEC Officials Memorandum from the Office of Rulemaking, Division of Corporation Finance regarding a May 17, 2022 meeting with Michael Klausner, Michael Ohlrogge, and Harald Halbhuber.
Public Comment Nicholas Wilson
Public Comment Thomas Kramer, Chief Financial Officer, IonQ, Inc.
Public Comment Cowen Inc.
Public Comment Chris Iacovella, CEO, American Securities Association
Public Comment Debarshi Nandy, Yaxuan Wen, Mengnan Zhu, The Rosenberg Institute of Global Finance at Brandeis International Business School
Public Comment Deloitte & Touche LLP
Public Comment Fenwick & West LLP
Public Comment Michael Dambra, Associate Professor of Accounting, University at Buffalo
Public Comment The Delois Albert Brassell Estate
Public Comment CFA Institute
Public Comment Mike Stegemoller
Public Comment Jorge Stolfi
Public Comment Chris Barnard
Public Comment Christopher A. Iacovella, Chief Executive Officer, American Securities Association
Public Comment RSM US LLP
Public Comment Tony Crom
Public Comment Charles Pieper
Meeting with SEC Officials Memorandum from the Office of Chief Counsel and Division of Investment Management regarding a May 11, 2022 virtual meeting with Christian Nagler and Norm Champ
Public Comment Tony Crom
Public Comment Nicholas Wilson
Public Comment Anonymous
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester M. Peirce regarding a May 9, 2022 meeting with representatives of the SPAC Association
Public Comment Mohammed Ali Rashid, Investor
Public Comment andrew robison, individual investor
Public Comment Julianna Marandola
Public Comment Andrew Robison, Individual Investor
Public Comment Don Nguyen

Last Reviewed or Updated: Dec. 18, 2025

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