Attention: |
David Edgar
Division of Corporation Finance
Office of Technology
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Re: |
North Mountain Merger Corp.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 22, 2022
File No. 001-39523
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1. |
We note that your certifications do not include the introductory language in paragraph 4 and paragraph 4(b) referring to internal control over financial reporting. Refer to Item 601(b)(31)
of Regulation S-K. Please file an amendment to your Form 10-K to include the correct certifications. In your amendment, you may include the cover page, explanatory note, signature page, and paragraphs 1, 2, 4 and 5 of the Section 302
certifications. Please ensure that the revised certifications refer to the Form 10-K/A and are currently dated. Refer to Question 246.13 of the Regulation S-K Compliance & Disclosure Interpretations. Also, we note that both the CEO and
CFO signed the certifications as the Principal Financial Officer and Principal Accounting Officer. Please revise as necessary.
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Sincerely,
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/s/ Raphael M. Russo
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Raphael M. Russo
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cc: |
Securities and Exchange Commission
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