# EDGAR Filing Document

**Accession Number:** 0001822966
**File Stem:** 0000000000-25-007423
**Filing Date:** 2025-7
**Character Count:** 4853
**Document Hash:** e94340d71c0735ac2ea12aaebc0be8a9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007423.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-007423

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250715

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NUSCALE POWER Corp
- **CENTRAL INDEX KEY:** 0001822966
- **STANDARD INDUSTRIAL CLASSIFICATION:** FABRICATED PLATE WORK (BOILER SHOPS) [3443]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 852715384
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-39736

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 NE CIRCLE BLVD., SUITE 200
- **CITY:** CORVALLIS
- **STATE:** OR
- **ZIP:** 97330
- **BUSINESS PHONE:** (971) 371-1592

**MAIL ADDRESS:**
- **STREET 1:** 1100 NE CIRCLE BLVD., SUITE 200
- **CITY:** CORVALLIS
- **STATE:** OR
- **ZIP:** 97330

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SPRING VALLEY ACQUISITION CORP.
- **DATE OF NAME CHANGE:** 20200828
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001822966-25-000024

## Text-Extract

```

                                                            July 15, 2025

R. Ramsey Hamady
Chief Financial Officer
NuScale Power Corporation
1100 NE Circle Blvd.
Suite 200
Corvallis, Oregon 97330

       Re: NuScale Power Corporation
           Form 10-K for The Fiscal Year Ended December 31, 2024
           Filed March 3, 2025
           File No. 001-39736
Dear R. Ramsey Hamady:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for The Fiscal Year Ended December 31, 2024
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Results of Operations, page 40

1.     We note cost of sales decreased to $4.9 million from $18.9 million in
the prior year;
       however, we note no discussion of the decrease. Please revise future
filings to explain
       the factors that contribute to changes in financial statement line
items, including
       revenue and cost of sales, between periods. Quantify, where possible,
the extent to
       which each factor contributed to the overall change, including the
impact of offsetting
       factors. Refer to Items 303(a) and (b) of Regulation S-K and SEC Release
No. 33-
       8350.
 July 15, 2025
Page 2

Item 15. Exhibits and Financial Statement Schedules
Exhibits 31.1 and 31.2, page 50

2.     We note the officer certifications included in Exhibits 31.1 and 31.2
exclude the
       introductory language in paragraph 4 regarding each officers'
responsibility for
       establishing and maintaining internal control over financial reporting,
in addition to
       their responsibility for establishing and maintaining disclosure
controls and
       procedures. Please revise future annual and quarterly filings to ensure
each Section
       302 certification includes all the prescribed language set forth in Item
601(b)(31)(i) of
       Regulation S-K.
Exhibit 32.2, page 52

3.     Please ensure all future filings include the correct Chief Financial
Officer's name in
       the certification. The name included in the current certification does
not match the
       signer's name.
Consolidated Financial Statements
Notes to Consolidated Financial Statements
Note 16. Related Party Transactions, page F-25

4.     We note your disclosures of transactions recognized in your financial
statements
       related to Fluor, a related party. Please revise your financial
statements in future
       annual and quarterly filings to state amounts of related party
transactions on the face
       of your balance sheets, statements of operations, and statements of cash
flows as
       required by Rule 4-08(k) of Regulation S-X.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Andi Carpenter at 202-551-3645 or Anne McConnell at
202-551-3709
with any questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._