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United States securities and exchange commission logo
October 7, 2021
Stefan Berndt-von B low
Chief Financial Officer
Mynaric AG
Dornierstra e 19
82205 Gilching, Germany
Re: Mynaric AG
Amendment No. 2 to
Draft Registration Statement on Form F-1
Submitted September
24, 2021
CIK No. 0001850453
Dear Mr. Berndt-von B low:
We have reviewed your amended registration 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 amending your registration
statement and providing the
requested information. 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 registration statement and
the information you
provide in response to this comment, we may have additional comments.
Amendment No. 2 to Draft Registration Statement on Form F-1
Consolidated Statement of Profit or Loss and Other Comprehensive Income
for the years ended
December 31, 2020 and 2019, page F-19
1. We note your
supplemental information and restatement disclosures in response to prior
comment no. 10 of our
comment letter dated July 23, 2021. We continue to consider your
response and your
disclosures and may have further comment.
Stefan Berndt-von B low
FirstName LastNameStefan Berndt-von B low
Mynaric AG
Comapany
October NameMynaric AG
7, 2021
October
Page 2 7, 2021 Page 2
FirstName LastName
You may contact Joseph Cascarano, Senior Staff Accountant, at (202)
551-3376 or
Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Alexandra Barone,
Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202)
551-3453 with any
other questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Krystian Czerniecki