Giovanni Caruso
Partner
345 Park Avenue
New York, NY 10154
Direct 212.407.4866 Main 212.407.4000 Fax 212.937.3943
gcaruso@loeb.com
|
Giovanni Caruso Partner
345 Park Avenue New York, NY 10154 |
Direct 212.407.4866 Main 212.407.4000 Fax 212.937.3943 gcaruso@loeb.com |
Via Edgar
July 10, 2020
Ms. Erin Purnell
Division of Corporation Finance
Office of Manufacturing
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | NewHold
Investment Corp. Registration Statement on Form S-1 Filed July 10, 2020 File No. 333-239822 |
Dear Ms. Purnell:
On behalf of our client, NewHold Investment Corp. (the “Company”), we hereby provide a response to the comments issued in a letter dated April 2, 2020 (the “Staff’s Letter”) regarding the Company’s Registration Statement on Form S-1 (the “Registration Statement”). Contemporaneously, we are submitting the amended draft Registration Statement via Edgar (the “Amended S-1”).
In order to facilitate the review by the Commission’s staff (the “Staff”) of the Amended S-1, we have responded, on behalf of the Company, to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s Letter.
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A limited liability partnership including professional corporations |
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Erin Purnell Page 2 |
Registration Statement of Form S-1 filed March 10, 2020
General
| 1. | Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications. |
Response: We will provide a hard copy of materials provided by the Company to potential investors under separate cover.
Notes to Financial Statements
Note 2 Summary of Significant Accounting Policies
Subsequent Events, page F-11
| 2. | Please revise your note to disclose the subsequent events through the date the financial statements are issued, under ASC 855-10-25-1A. Otherwise, explain to us why the guidance is not applicable. |
Response: The Amended S-1 has been revised in accordance with the Staff’s comment.
Please call me at 212 407-4866 if you would like additional information with respect to any of the foregoing. Thank you.
| Sincerely, | |
| /s/ Giovanni Caruso | |
| Giovanni Caruso | |
| Partner |