26th Floor, Gloucester Tower
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15 Queens Road Central
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Telephone: +852 3761 3300
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www.kirkland.com
VIA EDGAR
June 3, 2021
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, D.C. 20549
Attn: Franklin Wyman / Kate Tillan
Re: | Summit Healthcare Acquisition Corp. |
Registration Statement on Form S-1/A
Filed on May 25, 2021
File No. 333-255722
Dear Mr. Wyman and Ms. Tillan:
On behalf of Summit Healthcare Acquisition Corp. (the Company), we hereby transmit the Companys response to the comment letter received from the staff (the Staff) of the U.S. Securities and Exchange Commission (the Commission), dated June 2, 2021, regarding the Companys Registration Statement on Form S-1 (the Registration Statement) filed on May 25, 2021.
For the Staffs convenience, we have repeated below the Staffs comments in bold, and have followed each comment with the Companys response. Disclosure changes made in response to the Staffs comments have been made in the Amendment No. 2 to the Registration Statement on Form S-1 (the Amended Registration Statement), which is being filed with the Commission contemporaneously with the submission of this letter.
Registration Statement on Form S-1
Notes to Unaudited Financial Statements, page F-7
1. | On page F-7, you label the notes as Notes to Unaudited Financial Statements even though some of these notes appear to be related to the audited financial statements. Please revise to properly present as audited those footnotes that are required to be audited. |
In response to the Staffs comment, the Company has revised the disclosure on page F-7 of the Amended Registration Statement.
PARTNERS: Pierre-Luc Arsenault3 | Manas Chandrashekar6 | Lai Yi Chau | Justin M. Dolling6 | David Patrick Eich1,5,6 | Liu Gan2 | David G. Harrington8 | Karen K.Y. Ho |
Damian C. Jacobs6 | Guang Li3 | Mengyu Lu3 | Neil E.M. McDonald | Kelly Naphtali | Ram Narayan3 | Amy Y.M. Ngan8 | Nicholas A. Norris6 | Paul S. Quinn | Michael D. Rackham6 | Fergus A. Saurin6 | Richard C.C. Sharpe | Jesse D. Sheley# | Li Chien Wong | Jacqueline B.N. Zheng3,6
REGISTERED FOREIGN LAWYERS: Gautam Agarwal6 | Michelle Cheh7 | Daniel Dusek3 | James A. Hill6 | Ju Huang3 | Benjamin W. James4 | Cori A. Lable2 | Wei Yang Lim6 | Yazhe Liu3 | Daniel A. Margulies6 | Bo Peng9 | Mi Tang3 | Wenchen Tang3 | Liyong Xing3 | Jiayuan Yu3 | David Zhang3
ADMITTED IN: 1 State of Illinois (U.S.A.); 2 Commonwealth of Massachusetts (U.S.A.); 3 State of New York (U.S.A.); 4 State of Texas (U.S.A.); 5 State of Wisconsin (U.S.A.);
6 England and Wales; 7 Victoria (Australia); 8 New South Wales (Australia); 9 State of Georgia (U.S.A.); # non-resident
Austin Bay Area Beijing Boston Chicago Dallas Houston London Los Angeles Munich New York Paris Shanghai Washington, D.C.
U.S. Securities & Exchange Commission
June 3, 2021
Page 2
Note 2--Significant Accounting Policies
Basis of Presentation, page F-9
2. | Please include the disclosure required by Rule 10-01(8) of Regulation S-X related to whether any unaudited interim financial statements furnished reflect all adjustments which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. |
In response to the Staffs comment, the Company has revised the disclosure on page F-9 of the Amended Registration Statement.
* * * * *
We thank the Staff for its review of the foregoing and the Amended Registration Statement. If you have further comments, please feel free to contact me at steve.lin@kirkland.com or by telephone at (+86 10) 5737-9315, or Christian O. Nagler at christian.nagler@kirkland.com, or by telephone at +1-212-446-4660.
Sincerely, |
/s/ Steve Lin |
cc: | Bo Tan, Chief Executive Officer |
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