0000000000-21-012385.txt : 20211208 0000000000-21-012385.hdr.sgml : 20211208 20211013143005 ACCESSION NUMBER: 0000000000-21-012385 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20211013 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Hunt Companies Acquisition Corp. I CENTRAL INDEX KEY: 0001850038 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 862093703 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: WALKERS CORPORATE LIMITED CITY: 190 ELGIN AVENUE STATE: E9 ZIP: KY1-9008 BUSINESS PHONE: (915) 533-1122 MAIL ADDRESS: STREET 1: 4401 NORTH MESA STREET CITY: EL PASO STATE: TX ZIP: 79902 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 13, 2021 James C. Hunt Chief Executive Office Hunt Companies Acquisition Corp. I 4401 North Mesa Street El Paso, TX 79902 Re: Hunt Companies Acquisition Corp. I Amendment No. 1 to Registration Statement on Form S-1 Filed September 27, 2021 File No. 333-254542 Dear Mr. Hunt: We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our April 16, 2021 letter. Amendment No 1 to Form S-1 Capitalization, page 84 1. We note that your statements of operations disclose formation costs that are 100% of net loss for the periods ended June 30, 2021 and March 8, 2021 and that you have deferred significant offering costs at June 30, 2021. Please revise to disclose the nature of your formation and offering costs in an accounting policy with reference to the accounting literature upon which it is based, and explain your significant transactions. James C. Hunt FirstName LastNameJames AcquisitionC.Corp. HuntI Hunt Companies Comapany October 13,NameHunt 2021 Companies Acquisition Corp. I October Page 2 13, 2021 Page 2 FirstName LastName Part II. Exhibits Exhibit 5.2, page II-3 2. We note that counsel has assumed the due authorization and execution of the Resolutions approving the offering for sale of the Ordinary Shares. This appears to be an inappropriate assumption in that it assumes that you have taken all corporate actions necessary to authorize the issuance of the securities. Please have counsel revise assumption 3 on page 3 to eliminate this assumption or advise. You may contact Bonnie Baynes at 202-551-4924 or Mark Brunhofer at 202-551-3638 if you have questions regarding comments on the financial statements and related matters. Please contact Jessica Livingston at 202-551-3448 or Eric Envall at 202-551-3234 with any other questions. Sincerely, Division of Corporation Finance Office of Finance