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March 6, 2020
Hong Boom Sim
Chief Executive Officer
Artius Acquisition Inc.
375 Park Avenue, Suite 1400
New York, NY 10152
Re: Artius Acquisition Inc.
Draft Registration Statement on Form S-1
Submitted February 12, 2020
CIK No. 0001802457
Dear Mr. Sim:
We have reviewed your draft 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 providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
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 the information you provide in response to the comment
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.
Draft Registration Statement on Form S-1 submitted February 12, 2020
Principal Shareholders, page 114
1. We note that Artius Acquisition Partners LLC, your sponsor, beneficially
owns
11,500,000 Class B ordinary shares. Please revise to identify the
natural persons who are
the ultimate beneficial owners of those shares. See Rule 13d-3 under the
Securities
Exchange Act of 1934.
You may contact Peter McPhun at 202-551-3581 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
Hong Boom Sim
Artius Acquisition Inc.
March 6, 2020
Page 2
contact David Link at 202-551-3356 or James Lopez at 202-551-3536 with any
other questions.
FirstName LastNameHong Boom Sim Sincerely,
Comapany NameArtius Acquisition Inc.
Division of
Corporation Finance
March 6, 2020 Page 2 Office of Real Estate
& Construction
FirstName LastName