# EDGAR Filing Document

**Accession Number:** 0001826671
**File Stem:** 0000000000-23-001119
**Filing Date:** 2023-2
**Character Count:** 7118
**Document Hash:** dfd78eb637fd52204ad20c5aa8e189ce
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001119.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0000000000-23-001119

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230202

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KLUDEIN I ACQUISITION CORP
- **CENTRAL INDEX KEY:** 0001826671
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 855 EL CAMINO REAL NUM 13A-385
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94301
- **BUSINESS PHONE:** 4155092370

**MAIL ADDRESS:**
- **STREET 1:** 855 EL CAMINO REAL NUM 13A-385
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94301

## Text-Extract

```

United States securities and exchange commission logo

                             February 2, 2023

       Mini Krishnamoorthy
       Chief Financial Officer
       KludeIn I Acquisition Corp.
       1096 Keeler Avenue
       Berkeley, CA 94708

                                                        Re: KludeIn I
Acquisition Corp.
                                                            Amendment No. 7 to
Registration Statement on Form S-4
                                                            Filed January 26,
2023
                                                            File No. 333-265952

       Dear Mini Krishnamoorthy:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 7 to Form S-4 filed January 26, 2023

       Risk Factors
       We have significant customer concentration..., page 72

   1.                                                   In this and the
subsequent risk factor, please name the customer and channel partner that
                                                        accounted for
approximately 30% of Near   s annual revenue for the year ended
                                                        December 31, 2021 and
for the nine months ended September 30, 2022.
       Employees, page 224

   2.                                                   We note your disclosure
here reflects information as of September 30, 2022. Please revise
                                                        to update this
information as of a more recent practicable date.
 Mini Krishnamoorthy
FirstName  LastNameMini
KludeIn I Acquisition Corp.Krishnamoorthy
Comapany2,NameKludeIn
February    2023         I Acquisition Corp.
February
Page 2 2, 2023 Page 2
FirstName LastName
Management of New Near Following the Business Combination, page 270

3.       We note your disclosure on page 219 that Near has recently hired a
Chief Revenue Officer
         to help scale Near's "land-and-expand" model. With a view toward
revised
         disclosure, please tell us whether the Chief Revenue Officer is
considered an executive
         officer or a significant employee and whether additional disclosure is
required pursuant to
         Item 401(b) or (c) of Regulation S-K.
       You may contact Brittany Ebbertt, Senior Staff Accountant, at (202)
551-3572 or
Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have
questions regarding
comments on the financial statements and related matters. Please contact
Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Joshua Shainess, Legal Branch Chief, at
(202) 551-7951
with any other questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of
Technology
cc:      Benjamin S. Reichel

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

February 2, 2023

Mini Krishnamoorthy  
Chief Financial Officer  
KludeIn I Acquisition Corp.  
1096 Keeler Avenue  
Berkeley, CA 94708

**Re: KludeIn I Acquisition Corp.**

**Amendment No. 7 to Registration Statement on Form S-4**

**Filed January 26, 2023**

**File No. 333-265952**

Dear Mini Krishnamoorthy:

We have reviewed your amended 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 amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

Amendment No. 7 to Form S-4 filed January 26, 2023

# Risk Factors

We have significant customer concentration... page 72

1. In this and the subsequent risk factor, please name the customer and channel partner that accounted for approximately 30% of Near’s annual revenue for the year ended December 31, 2021 and for the nine months ended September 30, 2022.

Employees, page 224

2. We note your disclosure here reflects information as of September 30, 2022. Please revise to update this information as of a more recent practicable date.

Mini Krishnamoorthy
KludeIn I Acquisition Corp.
February 2, 2023
Page 2

Management of New Near Following the Business Combination, page 270

3. We note your disclosure on page 219 that Near has recently hired a Chief Revenue Officer to help scale Near's "land-and-expand" model. With a view toward revised disclosure, please tell us whether the Chief Revenue Officer is considered an executive officer or a significant employee and whether additional disclosure is required pursuant to Item 401(b) or (c) of Regulation S-K.

You may contact Brittany Ebbert, Senior Staff Accountant, at (202) 551-3572 or Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Joshua Shainess, Legal Branch Chief, at (202) 551-7951 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Benjamin S. Reichel