# EDGAR Filing Document

**Accession Number:** 0001874474
**File Stem:** 0000000000-23-000962
**Filing Date:** 2023-1
**Character Count:** 7771
**Document Hash:** 21a8485826bf9910b78be9cb3e8559fd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000962.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0000000000-23-000962

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230130

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Allego N.V.
- **CENTRAL INDEX KEY:** 0001874474
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AUTOMOTIVE REPAIR, SERVICES & PARKING [7500]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** P7
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** WESTERVOORTSEDIJK 73 KB
- **STREET 2:** 6827 AV
- **CITY:** ARNHEM
- **STATE:** P7
- **ZIP:** 6846
- **BUSINESS PHONE:** 33-1-73-73-98-73

**MAIL ADDRESS:**
- **STREET 1:** WESTERVOORTSEDIJK 73 KB
- **STREET 2:** 6827 AV
- **CITY:** ARNHEM
- **STATE:** P7
- **ZIP:** 6846

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Athena Pubco B.V.
- **DATE OF NAME CHANGE:** 20210722

## Text-Extract

```

United States securities and exchange commission logo

                             January 30, 2023

       Mathieu Bonnet
       Chief Executive Officer
       Allego N.V.
       Westervoortsedijk 73 KB
       6827 AV Arnhem
       The Netherlands

                                                        Re: Allego N.V.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            Filed May 13, 2022
                                                            File No. 001-41329

       Dear Mathieu Bonnet:

               We have reviewed your December 15, 2022 response to our comment
letter 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 these comments 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 these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 1, 2022 letter.

       Form 20-F for the Fiscal Year Ended December 31, 2021

       Notes to Consolidated Financial Statements
       Note 4. Segmentation, page F-41

   1.                                                   Refer to your response
to comment 5. You disclose in the note (i) the group has one
                                                        operating segment which
is also its only reporting segment, (ii) "As the group only has
                                                        one reporting segment,
all relevant financial information is disclosed in the consolidated
                                                        financial statements,"
and "... financial information, including Adjusted EBITDA ... are
                                                        only provided on a
consolidated basis." You confirm in the response you only have one
                                                        operating and
reportable segment and Adjusted EBITDA is presented for the company as
                                                        a whole. IFRS 8 defines
operating segment as a "component" (emphasis added) of an
                                                        entity. It appears
clear from the basis for conclusions for IFRS 8 and predecessor
 Mathieu Bonnet
Allego N.V.
January 30, 2023
Page 2
         guidance the core principle of segment information was regarded as a
disaggregation of
         an entity's information. Additionally, entity-wide disclosures
required by IFRS 8 for
         entities that have a single reportable segment do not call for an
entity-wide or consolidated
         measure of profit or loss used to assess performance and allocate
resources. Accordingly,
         it appears your presentation of Adjusted EBITDA in the notes to the
financial statements
         is not consistent with the core principle of IFRS 8 and thereby not
permitted to be
         disclosed in the notes to the financial statements. Please revise your
disclosure
         accordingly.
       You may contact Robert Shapiro at 202-551-3273 or Doug Jones at
202-551-3309 if you
have questions regarding comments on the financial statements and related
matters.

FirstName LastNameMathieu Bonnet                               Sincerely,
Comapany NameAllego N.V.
                                                               Division of
Corporation Finance
January 30, 2023 Page 2                                        Office of Trade
& Services
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 30, 2023

Mathieu Bonnet  
Chief Executive Officer  
Allego N.V.  
Westervoortsedijk 73 KB  
6827 AV Arnhem  
The Netherlands

**Re: Allego N.V.**

**Form 20-F for the Fiscal Year Ended December 31, 2021**

**Filed May 13, 2022**

**File No. 001-41329**

Dear Mathieu Bonnet:

We have reviewed your December 15, 2022 response to our comment letter 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 these comments 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 1, 2022 letter.

Form 20-F for the Fiscal Year Ended December 31, 2021

Notes to Consolidated Financial Statements

Note 4. Segmentation, page F-41

1. Refer to your response to comment 5. You disclose in the note (i) the group has one operating segment which is also its only reporting segment, (ii) 'As the group only has one reporting segment, all relevant financial information is disclosed in the consolidated financial statements,' and '... financial information, including Adjusted EBITDA ... are only provided on a consolidated basis.' You confirm in the response you only have one operating and reportable segment and Adjusted EBITDA is presented for the company as a whole. IFRS 8 defines operating segment as a '*component*' (emphasis added) of an entity. It appears clear from the basis for conclusions for IFRS 8 and predecessor

Mathieu Bonnet
Allego N.V.
January 30, 2023
Page 2

guidance the core principle of segment information was regarded as a disaggregation of an entity's information. Additionally, entity-wide disclosures required by IFRS 8 for entities that have a single reportable segment do not call for an entity-wide or consolidated measure of profit or loss used to assess performance and allocate resources. Accordingly, it appears your presentation of Adjusted EBITDA in the notes to the financial statements is not consistent with the core principle of IFRS 8 and thereby not permitted to be disclosed in the notes to the financial statements. Please revise your disclosure accordingly.

You may contact Robert Shapiro at 202-551-3273 or Doug Jones at 202-551-3309 if you have questions regarding comments on the financial statements and related matters.

Sincerely,

Division of Corporation Finance
Office of Trade & Services