SilverBox Engaged Merger Corp I
8801 Calera Dr.
Austin, Texas 78735
VIA EDGAR
February 17, 2021
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
Attn: Tim Levenberg, Staff Attorney
Re: | SilverBox Engaged Merger Corp I | |
Registration Statement on Form S-1 | ||
Filed February 8, 2021 | ||
File No. 333-252827 |
Dear Mr. Levenberg:
SilverBox Engaged Merger Corp I (the “Corporation,” “we,” “our” or “us”) hereby transmits the Company’s response to the comment letter received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”), on February 17, 2021, regarding Registration Statement on Form S-1 filed with the Commission on February 8, 2021 (the “Registration Statement”). For the Staff’s convenience, we have repeated below the Staff’s comments in bold, and have followed each comment with the Company’s response. We have today filed a pre-effective amendment to the Registration Statement to reflect the changes discussed below.
Form S-1 filed February 8, 2021
Summary Financial Data, page 34
1. | Please provide footnotes to explain the purpose of the “As Adjusted” column and how you determined each of the amounts in this column. |
We have provided footnotes to explain the purpose of the “As Adjusted” column and how we have determined each of the amounts in this column.
We thank the Staff for its review of the foregoing and the Registration Statement. If you have further comments, please feel free to contact to our counsel, Lijia Sanchez, at lsanchez@egsllp.com or by telephone at (212) 370-1300.
Sincerely, | |
/s/ Stephen M. Kadenacy | |
Stephen M. Kadenacy, Chief Executive Officer | |
SilverBox Engaged Merger Corp I |
cc: | Lijia Sanchez, Esq. |