0000000000-22-011787.txt : 20221212 0000000000-22-011787.hdr.sgml : 20221212 20221027163004 ACCESSION NUMBER: 0000000000-22-011787 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20221027 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SHIFT TECHNOLOGIES, INC. CENTRAL INDEX KEY: 0001762322 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500] IRS NUMBER: 825325852 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2525 16TH STREET STREET 2: SUITE 316 CITY: SAN FRANCISCO STATE: CA ZIP: 94103 BUSINESS PHONE: (815) 575-6739 MAIL ADDRESS: STREET 1: 2525 16TH STREET STREET 2: SUITE 316 CITY: SAN FRANCISCO STATE: CA ZIP: 94103 FORMER COMPANY: FORMER CONFORMED NAME: Insurance Acquisition Corp. 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end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 27, 2022 Jeff Clementz Chief Executive Officer Shift Technologies, Inc. 290 Division Street, Suite 400 San Francisco, California 94103 Re: Shift Technologies, Inc. Amendment No. 1 to Registration Statement on Form S-4 Filed October 18, 2022 File No. 333-267601 Dear Jeff Clementz: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 11, 2022 letter. Amendment No. 1 to Registration Statement on Form S-4 U.S. Federal Income Tax Consequences of the Merger, page 153 1. Please revise both your disclosure and the opinion of counsel filed as Exhibit 8.1 to state clearly that the disclosure in the tax consequences sections of the prospectus is the opinion of counsel. Please refer to Sections III.B.2 and III.C.2 of Staff Legal Bulletin No. 19 for guidance. Jeff Clementz FirstName LastNameJeff Shift Technologies, Inc. Clementz Comapany October 27,NameShift 2022 Technologies, Inc. October Page 2 27, 2022 Page 2 FirstName LastName Please contact Alyssa Wall at 202-551-8106 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Martin Glass