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United States securities and exchange commission logo
May 25, 2021
Daniel S. Webb
Chief Executive Officer and Chief Financial Officer
Worldwide Webb Acquisition Corp.
770 E Technology Way F13-16
Orem, UT 84097
Re: Worldwide Webb
Acquisition Corp.
Amendment No. 1 to
Draft Registration
Statement on Form S-1
Submitted May 13,
2021
CIK No. 0001853044
Dear Mr. Webb:
We have reviewed your amended draft registration statement and
have the following
comments. In some of our comments, 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 comments apply 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 these
comments and your
amended draft registration statement or filed registration statement, we
may have additional
comments.
Amended Draft Registration Statement submitted May 13, 2021
Notes to Financial Statements
Note 8. Subsequent Events, page F-16
1. Please revise to
indicate that you evaluated subsequent events and transactions that
occurred after the
balance sheet date up to May 13, 2021, consistent with your updated
auditor's report.
Daniel S. Webb
FirstName
WorldwideLastNameDaniel S.Corp.
Webb
Webb Acquisition
Comapany
May NameWorldwide Webb Acquisition Corp.
25, 2021
May 25,
Page 2 2021 Page 2
FirstName LastName
You may contact Bonnie Baynes at 202-551-4924 or Sharon Blume at
202-551-3474 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jessica Livingston at 202-551-3448 or J. Nolan McWilliams at
202-551-3217 with any
other questions.
Sincerely,
Division of
Corporation Finance
Office of Finance