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DIRECT DIAL (213) 687-5122 DIRECT FAX (213) 621-5122 EMAIL ADDRESS Michelle.Gasaway@skadden.com | HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO |
February 1, 2021
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE: | New Vista Acquisition Corp |
Draft Registration Statement on Form S-1 | |
Submitted January 8, 2021 | |
CIK No. 0001838433 |
Ladies and Gentlemen:
This letter sets forth the response of New Vista Acquisition Corp (the “Company”) to the comment of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission set forth in your letter dated January 29, 2021, with respect to the above referenced Draft Registration Statement on Form S-1 (the “Registration Statement”).
The text of the Staff’s comment has been included in this letter for your convenience, and we have numbered the paragraph below to correspond to the number in the Staff’s letter. For your convenience, we have also set forth the Company’s response to the numbered comment immediately below the numbered comment.
The Company has revised the Draft Registration Statement in response to the Staff’s comment. The Company is concurrently filing the Registration Statement with this letter.
U.S. Securities and Exchange Commission
February 1, 2021
Page 2
Draft Registration Statement on Form S-1
Members of our management team and companies affiliated thereof have been, and may from time to time be, page 65
1. | Staff’s Comment: Please revise to disclose the governmental investigations, including, but not limited to, the SEC investigation. |
Response: The Company acknowledges the Staff’s comment and has revised the Registration Statement accordingly on page 73 to disclose the governmental investigations including, but not limited to, the SEC investigation.
Please contact me at (213) 687-5122 should you require further information.
Very truly yours, | |
/s/ Michelle Gasaway |
Via E-mail:
cc: | New Vista Acquisition Corp |
Kirsten Bartok Touw | |
cc: | Skadden, Arps, Slate, Meagher & Flom LLP |
Gregg Noel |