Withdrawal of Registration Statement (rw)
29 Dezembro 2022 - 7:31PM
Edgar (US Regulatory)
Room
368, 302 Buwei
211 Fute North Road,
China (Shanghai) Pilot Free Trade Zone, 200131
December
29, 2022
Via
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Life Sciences
100
F Street, N.E.
Washington
D.C. 20549-7010
Re:
Registration Statement on Form S-4 (File No. 333-263200) Last Filed October 21, 2022
Ladies
and Gentlemen:
Pursuant
to Rule 477 under the Securities Act of 1933, as amended, SPK Acquisition Corp. (the “Registrant”) hereby respectfully requests
that the Securities and Exchange Commission consent to the withdrawal, effective as of the date hereof, or at the earliest practical
date hereafter, of the Registrant’s Registration Statement on Form S-4, File No. 333-263200, initially filed on March 2, 2022;
as amended by Amendment No. 1 to the Registration Statement on Form S-4/A on April 26, 2022; as amended by Amendment No. 2 to the Registration
Statement on Form S-4/A on June 17, 2022, 2022; and as amended by Amendment No. 3 to the Registration Statement on Form S-4/A on October
21, 2022, together with all exhibits thereto (the "Registration Statement").
The
Company has determined not to proceed with the offering contemplated by the Registration Statement at this time. No securities have been
sold pursuant to the Registration Statement. Accordingly, the Company hereby requests that an order granting the withdrawal of the Registration
Statement be issued by the Commission as soon as possible.
If
you have any questions with respect to the foregoing, please contact Alex Weniger-Araujo at (212) 407-4063.
Very
truly yours,
SPK
Acquisition Corp.
By: /s/
Sophie Tao
Name:
Sophie Tao
Title:
Chief Executive Officer
SPK Acquisition (NASDAQ:SPK)
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