Blank Checks & SPACs
2 SEC staff comments and 0 disclosure examples from companies in this industry.
SIC codes included: 6770 Blank Checks
What the SEC staff asked companies in this industry
ICFR & Disclosure Controls (2)Exhibits, Certifications & Signatures (2)
Charlton Aria Acquisition Corp (CHAR, CHARR, CHARU) · 2026-06-04 · Form 10-K for Fiscal Year Ended December 31, 2025 · Comment 1 Agreed to revise
Staff comment: In future periodic filings, please revise your officer certifications to include the introductory language within paragraph 4 and the entirety of paragraph 4(b) pertaining to internal control over financial reporting. Refer to Item 601(b)(31)(i) of Regulation S-K. letter →
Company response: We hereby confirm that in future periodic filings, we will revise our officer certifications to include introductory language within paragraph 4 and the entirety of paragraph 4(b) pertaining to internal control over financial reporting. We appreciate the assistance the Staff has provided with its comments. response letter →
Legato Merger Corp. III (LEGT, LEGT-UN, LEGT-WT) · 2026-04-10 · Form 10-K for the Year Ended November 30, 2025 Filed February 10, 2026 · Comment 1 · Management's Report on Internal Controls Over Financial Reporting, page 42 Awaiting / response not in dataset
Staff comment: You state that you did include a report of management's assessment regarding internal control over financial reporting ("ICFR") or an attestation report of the Company's registered public accounting firm due to a transition period established by rules of the Securities an Exchange Commission for newly public companies. Please note that the transition period described in the Instructions to Item 308 of Regulation S-K pertain only to the first Form 10-K filed after your IPO. Since you filed an annual report on Form 10-K for the prior fiscal year November 30, 2024, you are now required to present management's assessment of ICFR in this current Form 10-K. Please amend your filing to include… letter →
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Grant Thornton Insights (Grant Thornton · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – Corporation Finance Interpretations (SEC · Regulator · Free)
- SEC – Financial Reporting Manual (SEC · Regulator · Free)
- The Monday Filer – SEC reporting Excel templates (The Monday Filer · Template vendor · Paid)
- UnfoldCFO – 10-K Disclosure Checklist (UnfoldCFO · Template vendor · See site)
- Workiva Marketplace – SEC Reporting Process Checklist (Workiva · Template vendor · Requires Workiva license)