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United States securities and exchange commission logo
August 9, 2023
Stefan Berndt-von B low
Chief Financial Officer
Mynaric AG
Dornierstra e 19
82205 Gilching, Germany
Re: Mynaric AG
Form 20-F for
Fiscal Year Ended December 31, 2022
Filed May 1, 2023
File No. 001-41045
Dear Stefan Berndt-von B low:
We have reviewed your filing 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 comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this comment, we may have additional comments.
Form 20-F for Fiscal Year Ended December 31, 2022
Report of Independent Registered Public Accounting Firm, page F-2
1. Please include a new
Report of Independent Registered Public Accounting Firm in
your amendment
indicating the name of the audit firm and include an audit firm signature.
In doing so, ensure the
amendment includes the entire annual report and appropriate
updated certifications
that refer to the Form 20-F/A. Refer to Rule 2-02 of Regulation S-
X as referenced by
Instruction 2 to Item 8.A.2 of Form 20-F.
We remind you that the company and its management are
responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
action by the staff.
You may contact Joseph Cascarano, Senior Staff Accountant, at
(202) 551-3376 or
Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 with
any questions.
Stefan Berndt-von B low
Mynaric AG
August 9, 2023
Page 2
FirstName LastNameStefan Berndt-von B low Sincerely,
Comapany NameMynaric AG
Division of Corporation Finance
August 9, 2023 Page 2 Office of Technology
FirstName LastName