EMERGING OPPORTUNITIES CORP
ONE GATEWAY CENTER, 26TH FL
NEWARK, NEW JESREY 07102
PH. 973 277 4239
FX. 862 772 3985
August 21, 2020
Division of Corporate Finance
Office of Real Estate and Construction
The United States Securities
and Exchange Commission
Washington DC 20549
Re:Emerging Opportunities Corp
Form 10-12G
Filed On July 29, 2020
File No. 000-56188
Ladies/Gentlemen:
This is to acknowledge the Staff Letter of August 19 2020. Emerging Opportunities Corp herein “Registrant” responds below as follows: The Staff comment is hereby reproduced in italics followed by Registrant’s Response.
STAFF COMMENT
General
1.Please revise the Form 10 cover page to reflect that you are registering your class of common stock under Section 12(g) rather than Section 12(b) of the Exchange Act. Also change the name of your EDGAR filings on sec.gov from Healthcare Opportunities Corp. to Emerging Opportunities Corp.
REGISTRANT’S RESPONSE
The proper box, 12(g) has been checked on the Form 10. The name change has also disclosed on EDGAR. Registrant has been advised by EDGAR technical team that the name change would populate with this filing.
STAFF COMMENT
Directors and Executive Officers, page 21
2.We note Franklin Ogele's affiliation with New Africa Petroleum Corp. Please revise to disclose the information required by Item 401(e) of Regulation S-K.
REGISTRANT’S RESPONSE
Franklin Ogele’s position as CEO/Chairman/Director of New Africa Petroleum has been disclosed on page 21 of the Amended Form 10
STAFF COMMENT
Statement of Cash Flows, page 32
3.Please revise your statement of cash flows to reflect the correct amounts for Paid in Capital in Excess of Par, Net Cash Provided by Financing Activities and Cash and Cash Equivalents, beginning of period.
REGISTRANT’S RESPONSE
The Statement of Cash Flows has been revised on page 33 of the Amended Form 10.
Sincerely,
/s/ Franklin Ogele
Franklin Ogele
