0001104659-21-090555.txt : 20210811 0001104659-21-090555.hdr.sgml : 20210811 20210709132830 ACCESSION NUMBER: 0001104659-21-090555 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210709 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TradeUP Acquisition Corp. CENTRAL INDEX KEY: 0001844417 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 437 MADISON AVENUE, 27TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: (732) 910-9692 MAIL ADDRESS: STREET 1: 437 MADISON AVENUE, 27TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 CORRESP 1 filename1.htm

 

 

 

July 9, 2021

 

Via Edgar

 

Ms. Irene Barberena-Meissner

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Re: TradeUP Acquisition Corp.
  Amendment No. 8 to Registration Statement on Form S-1
  Filed July 1, 2021
  File No. 333-253322

 

Dear Ms. Barberena-Meissner:

 

This letter is in response to the letter dated July 8, 2021, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to TradeUP Acquisition Corp. (the “Company,” “we,” and “our”). For ease of reference, we have recited the Commission’s comments in this response and numbered them accordingly. An amended Registration Statement on Form S-1 (the “Registration Statement”) is being filed to accompany this letter.

 

Amendment No. 8 to Registration Statement on Form S-1

 

Financial Statements, page F-1

 

1. Please revise to update the financial statements as required by Rule 8-08 of Regulation S-X. Accordingly, revise the relevant discussions and disclosures as appropriate.

 

Response: The Company acknowledges the Staff’s comment and has updated the financial statements as well as relevant discussions on pages 33, 34, 69, 70, 71, 72, 73, 74, 76, 77, and F-16 to F-27.

 

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2232.

 

Very truly yours,

 

(Signature page follows)

 

 

 

 

  By: /s/ Jianwei Li
    Jianwei Li
Chairman and Co-Chief Executive Officer

 

Arila Zhou, Esq.

Hunter Taubman Fischer & Li LLC

 

 

 

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