0000000000-19-009877.txt : 20190806 0000000000-19-009877.hdr.sgml : 20190806 20190614152311 ACCESSION NUMBER: 0000000000-19-009877 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190614 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Regalwood Global Energy Ltd. CENTRAL INDEX KEY: 0001717961 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: CAYMAN CORPORATE CENTRE STREET 2: 27 HOSPITAL ROAD CITY: GEORGE TOWN STATE: E9 ZIP: KY1-9008 BUSINESS PHONE: 202-729-5153 MAIL ADDRESS: STREET 1: CAYMAN CORPORATE CENTRE STREET 2: 27 HOSPITAL ROAD CITY: GEORGE TOWN STATE: E9 ZIP: KY1-9008 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-19-076875 LETTER 1 filename1.pdf begin 644 filename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MHS>'G*PEXY_5WAV-W@(, &Y^0B4-"F5N9'-TF4@.2]4>7!E M+UA2968O5ULQ(#(@,%T^/G-T TEXT-EXTRACT 2 filename2.txt June 14, 2019 Kevin Gasque Chief Financial Officer Regalwood Global Energy Ltd. 1001 Pennsylvania Avenue NW, Suite 220 South Washington, DC 20004 Re: Regalwood Global Energy Ltd. Form 10-K for Fiscal Year Ended December 31, 2018 Filed March 15, 2019 Form 10-Q for the Quarterly Period Ended March 31, 2019 Filed May 10, 2019 File No. 001-38310 Dear Mr. Gasque: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2018 Exhibits 31.1 and 31.2 1. We note that the certifications provided exclude paragraph 4(b) after the end of the transition period that allows this omission. Please amend the filing to provide revised certifications. You may file an abbreviated amendment that is limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K. Kevin Gasque FirstName LastNameKevinLtd. Regalwood Global Energy Gasque Comapany NameRegalwood Global Energy Ltd. June 14, 2019 Page 2 June 14, 2019 Page 2 FirstName LastName Form 10-Q for the Quarterly Period Ended March 31, 2019 Exhibits 31.1 and 31.2 2. We note the certifications provided do not include paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting after the end of the transition period that allows these omissions. Please amend the filing to provide revised certifications. You may file an abbreviated amendment that is limited to the cover page, explanatory note, signature page and paragraphs 1, 2, 4 and 5 of the certification. Refer to Exchange Act Rule 13a-14(a) and Item 601(b)(31) of Regulation S-K. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact David Burton at (202) 551-3626 or Kevin Kuhar, Accounting Branch Chief, at (202) 551-3662 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery