# EDGAR Filing Document

**Accession Number:** 0001897971
**File Stem:** 0000000000-23-000030
**Filing Date:** 2023-1
**Character Count:** 6934
**Document Hash:** 98a419aa0d1bdbc704f9466ad48aa15d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000030.hdr.sgml**: 20231212

**ACCESSION NUMBER**: 0000000000-23-000030

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230103

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Lights Acquisition Corp
- **CENTRAL INDEX KEY:** 0001897971
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 212, 2ND FLOOR, BUILDING 4
- **STREET 2:** NO. 27, QINGNIAN ROAD
- **CITY:** BEIJING
- **STATE:** F4
- **ZIP:** 100123
- **BUSINESS PHONE:** 8615840969093

**MAIL ADDRESS:**
- **STREET 1:** ROOM 212, 2ND FLOOR, BUILDING 4
- **STREET 2:** NO. 27, QINGNIAN ROAD
- **CITY:** BEIJING
- **STATE:** F4
- **ZIP:** 100123
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-21-154656

## Text-Extract

```

United States securities and exchange commission logo

                              January 3, 2023

       Zhizhuang Miao
       Chief Executive Officer
       Global Lights Acquisition Corp
       Room 902, Unit 1, 8th Floor, Building 5
       No. 201, Tangli Road
       Chaoyang District, Beijing 100123
       The People   s Republic of China

                                                        Re: Global Lights
Acquisition Corp
                                                            Amendment No. 3 to
Draft Registration Statement on Form S-1
                                                            Submitted December
5, 2022
                                                            CIK No. 0001897971

       Dear Zhizhuang Miao:

             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. Unless we note otherwise, our references to prior comments are
to comments in our
       August 23, 2022 letter.

       Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted
December 5, 2022

       Capitalization, page 94

   1.                                                   Please revise the line
item caption for ordinary shares outstanding on an as adjusted basis
                                                        from 2,500,000 to
3,060,000, to also include the 560,000 private placement shares to be
                                                        issued as part of the
sale of the private placement units.
 Zhizhuang Miao
FirstName  LastNameZhizhuang
Global Lights Acquisition Corp Miao
Comapany
January    NameGlobal Lights Acquisition Corp
        3, 2023
January
Page 2 3, 2023 Page 2
FirstName LastName
Index to Financial Statements
Notes to Financial Statements
Note 9 Event (Unaudited) Subsequent to the Date of the Independent Auditor's
Report, page F-
17

2.       Please revise to disclose the specific date through which subsequent
events were evaluated
         for the September 30, 2022 interim financial statements. We refer you
to ASC 855-10-50-
         1.
       You may contact Frank Knapp at 202-551-3805 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Kibum Park at 202-551-6836 or Jeffrey Gabor at 202-551-2544 with any
other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Real
Estate & Construction
cc:      Dan Ouyang

```

### 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 3, 2023

Zhizhuang Miao  
Chief Executive Officer  
Global Lights Acquisition Corp  
Room 902, Unit 1, 8th Floor, Building 5  
No. 201, Tangli Road  
Chaoyang District, Beijing 100123  
The People's Republic of China

# **Re: Global Lights Acquisition Corp  
Amendment No. 3 to Draft Registration Statement on Form S-1  
Submitted December 5, 2022  
CIK No. 0001897971**

Dear Zhizhuang Miao:

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. Unless we note otherwise, our references to prior comments are to comments in our August 23, 2022 letter.

Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted December 5, 2022

Capitalization, page 94

1. Please revise the line item caption for ordinary shares outstanding on an as adjusted basis from 2,500,000 to 3,060,000, to also include the 560,000 private placement shares to be issued as part of the sale of the private placement units.

Zhizhuang Miao
Global Lights Acquisition Corp
January 3, 2023
Page 2

# Index to Financial Statements

# Notes to Financial Statements

# Note 9 Event (Unaudited) Subsequent to the Date of the Independent Auditor's Report, page F-17

2. Please revise to disclose the specific date through which subsequent events were evaluated for the September 30, 2022 interim financial statements. We refer you to ASC 855-10-50-1.

You may contact Frank Knapp at 202-551-3805 or Shannon Menjivar at 202-551-3856 if you have questions regarding comments on the financial statements and related matters. Please contact Kibum Park at 202-551-6836 or Jeffrey Gabor at 202-551-2544 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Dan Ouyang