<SEC-DOCUMENT>0001193125-24-143106.txt : 20240807
<SEC-HEADER>0001193125-24-143106.hdr.sgml : 20240807
<ACCEPTANCE-DATETIME>20240520202855
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ACCESSION NUMBER:		0001193125-24-143106
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			REZOLVE GROUP Ltd
		CENTRAL INDEX KEY:			0001920294
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		80 NEW BOND STREET, 3RD FLOOR
		CITY:			LONDON
		STATE:			X0
		ZIP:			W1S 1SB
		BUSINESS PHONE:		44-797-382-9433

	MAIL ADDRESS:	
		STREET 1:		80 NEW BOND STREET, 3RD FLOOR
		CITY:			LONDON
		STATE:			X0
		ZIP:			W1S 1SB
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<TYPE>CORRESP
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Rezolve AI Limited </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">3rd Floor, 80 New Bond Street </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">London, W1S 1SB </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United Kingdom </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">May&nbsp;20, 2024 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">VIA EDGAR&#8195; </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-3628 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">Attention:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:2.00em; text-indent:-2.00em; font-size:10pt; font-family:Times New Roman">KyleWiley</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Matthew Crispino</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Inessa Kessman</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Robert Littlepage</TD></TR>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Rezolve AI Limited</B> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Amendment No.&nbsp;4 to Registration Statement on Form <FONT STYLE="white-space:nowrap">F-4</FONT> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>Filed January&nbsp;19, 2024 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-272751</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This letter is submitted in response to
the comments of the staff of the Division of Corporation Finance (the &#147;<U>Staff</U>&#148;) as set forth in the Staff&#146;s comment letter dated April&nbsp;12, 2024 (the &#147;<U>Comment Letter</U>&#148;), in respect of Rezolve AI
Limited&#146;s (the &#147;<U>Registrant</U>&#148;) Amendment No.&nbsp;4 to Registration Statement on Form <FONT STYLE="white-space:nowrap">F-4,</FONT> filed with the Commission on January&nbsp;19, 2024 (the &#147;Registration Statement&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In order to facilitate your review, we have restated the Staff&#146;s comments in this letter, and we have set forth the Registrant&#146;s responses
immediately below the Staff&#146;s comments. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In addition, the Registrant has revised the Registration Statement in response to the Staff&#146;s comments
and is filing an amendment to the Registration Statement (the &#147;<U>Amendment</U>&#148;) concurrently with this letter, which reflects the revisions and clarifies certain other information. The page numbers in the text of the Registrant&#146;s
responses correspond to the page numbers in the Amendment. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Amendment. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Form <FONT STYLE="white-space:nowrap">F-4</FONT> filed January&nbsp;19, 2024 </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Business of Rezolve AI Limited </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Acquisitions </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Any Lifestyle Marketing GmbH, page 237 </U></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Staff&#146;s comment</I></B><I>:</I> We note your response to prior comment 4. Please file as exhibits
the agreements you provided as supplemental information or advise why this is not required. Refer to Refer to Item 21 of Form <FONT STYLE="white-space:nowrap">F-4</FONT> and Item 601(b)(2) and (10)&nbsp;of Regulation
<FONT STYLE="white-space:nowrap">S-K.</FONT> </P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>Response</I></B><I>:</I> The Registrant respectfully acknowledges the
Staff&#146;s comment and have filed the supplemental materials as Exhibits 10.18 to 10.24 (inclusive) to the Amendment. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May&nbsp;20, 2024 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page 2 </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Financial Statements &#150; Rezolve AI Limited and Subsidiaries </U></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Note 15. Business Combinations </U></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Acquisition of Any
Lifestyle Marketing GmbH (&#147;ANY Acquisition&#148;), page <FONT STYLE="white-space:nowrap">F-32</FONT></U> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><I>Staff&#146;s comment</I></B><I>: </I>We note your response to comments four to nine of your letter dated
January&nbsp;18, 2024, and your correspondence dated January&nbsp;25, 2024, March&nbsp;6, 2024, and March&nbsp;22, 2024, regarding the consolidation of ANY. Based on the responses and additional teleconferences on March&nbsp;5 and 21, 2024, we
object to your conclusion to consolidate ANY as the primary beneficiary as of August&nbsp;30, 2021 through February&nbsp;11, 2022 and subsequent to December&nbsp;28, 2022. We do not believe that the contractual rights in the Binding Term Sheets
provide Rezolve the power to direct the activities that most significantly impact the VIE&#146;s economic performance. </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B><I>Response</I></B><I>: </I>The Registrant respectfully acknowledges the Staff&#146;s comment and has revised the disclosures throughout the
Amendment to remove all references to ANY Lifestyle Marketing GmbH (&#147;ANY&#148;). In addition, the Registrant has restated its consolidated combined <FONT STYLE="white-space:nowrap">carve-out</FONT> financial statements for the year ended
December&nbsp;31, 2022, by restating the comparative financial statements for the year ended December&nbsp;31, 2023, submitted with the Amendment by not consolidating ANY. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">May&nbsp;20, 2024 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Page 3 </P>
<p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We hope that the foregoing has been responsive to the Staff&#146;s comments. If you have any questions
related to this letter or require further information, please contact Gerry Williams at (404) <FONT STYLE="white-space:nowrap">736-7891</FONT> or Penny Minna at (410) <FONT STYLE="white-space:nowrap">580-4228.</FONT> </P>
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<TD VALIGN="bottom">Sincerely,</TD></TR>
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<TD VALIGN="bottom"><B>Rezolve AI Limited.</B></TD></TR>
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<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Daniel Wagner</TD></TR>
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<TD VALIGN="bottom">Name: Daniel Wagner</TD></TR>
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<TD VALIGN="bottom">Title: Chief Executive Officer</TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">cc:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Penny Minna, Esq.</P></TD></TR>
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<TD VALIGN="bottom" NOWRAP><I>DLA Piper LLP (US)</I></TD></TR>
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