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


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Date Received
Date Sort descending Letter Type Commenter Name
Meeting with SEC Officials Memorandum from the Office of Commissioner Hester M. Peirce regarding an April 20, 2022 meeting with representatives of various law firms
Public Comment Matt McKnight
Public Comment Paul A. Swegle
Public Comment Andrew Robison
Public Comment Anonymous
Public Comment Chris Peterson
Public Comment Michael Robustelli, Small Investor
Public Comment Sameer Jain, Engaged Shareowner at ActiveAllocator Activist Capital Advisors
Public Comment Snehal Banerjee Associate Professor of Finance and Accounting, UC San Diego, and Martin Szydlowski, Assistant Professor of Finance, University of Minnesota
Public Comment Nicholas Wilson
Public Comment Retail Investor

Last Reviewed or Updated: Dec. 18, 2025

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