United States securities and exchange commission logo
April 27, 2020
Peter Kuo
Chief Executive Officer
PTK Acquisition Corp.
4601 Wilshire Boulevard, Suite 240
Los Angeles, California 90010
Re: PTK Acquisition
Corp.
Amendment No. 2 to
Draft Registration Statement on Form S-1
Filed April 24,
2020
CIK 0001797099
Dear Mr. Kuo:
We have reviewed your amended draft offering statement and have
the following
comment. In our comment, we may ask you to provide us with information
so we may better
understand your disclosure.
Please respond to this letter by providing the requested
information and either submitting
an amended draft offering statement or publicly filing your offering
statement on EDGAR. If
you do not believe our comment applies to your facts and circumstances
or do not believe an
amendment is appropriate, please tell us why in your response. After
reviewing any amendment
to your draft offering statement or filed offering statement and the
information you provide in
response to this comment, we may have additional comments.
Amendment to Draft Registration Statement
Exhibits
1. Please file the
Purchase Agreement with Primrose Development as an exhibit. We may
have further comment
upon our review.
Peter Kuo
FirstName LastNamePeter Kuo
PTK Acquisition Corp.
Comapany NamePTK Acquisition Corp.
April 27, 2020
Page 27,
April 2 2020 Page 2
FirstName LastName
You may contact Babette Cooper at 202-551-3396 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ronald (Ron) Alper at 202-551-3329 or Pam Howell at 202-551-3357 with
any other
questions.
Sincerely,
Division of Corporation
Finance
Office of Real Estate &
Construction
cc: Daniel J. Espinoza