Graubard Miller The Chrysler Building 405 Lexington Avenue New York, N.Y. 10174-1901 (212) 818-8800 | ||
| (212) 818-8881 | (212) 818-8638 | |
email address jgallant@graubard.com |
September 27, 2012
VIA FEDERAL EXPRESS AND EDGAR
Mr. Todd K. Schiffman
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Collabrium Japan Acquisition Corporation Registration Statement on Form F-1 Filed September 7, 2012 File No. 333-183775 |
Dear Mr. Schiffman:
On behalf of Collabrium Japan Acquisition Corporation (the “Company”), we respond as follows to the Staff’s comment letter, dated September 21, 2012, relating to the above-captioned Registration Statement on Form F-1 (“Registration Statement”). Please note that for the Staff’s convenience, we have recited each of the Staff’s comments and provided the Company’s response to each comment immediately thereafter.
Exhibit Index
Exhibit 5.1, page II-6
| 1. | Counsel’s legality opinion does not appear to cover the “Representative’s Units.” Please advise or revise. |
We have re-filed the legality opinion as Exhibit 5.1 with the Registration Statement to cover the “Representative’s Units” as requested.
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Securities and Exchange Commission
Page 2
September 27, 2012
If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.
| Very truly yours, /s/ Jeffrey M. Gallant Jeffrey M. Gallant |
cc: Mr. Koji Fusa