# EDGAR Filing Document

**Accession Number:** 0001860879
**File Stem:** 0000000000-23-000443
**Filing Date:** 2023-1
**Character Count:** 5302
**Document Hash:** f6097236b3550a9708d4bda35820d005
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000443.hdr.sgml**: 20230308

**ACCESSION NUMBER**: 0000000000-23-000443

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230117

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rigel Resource Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001860879
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O ORION RESOURCE PARTNERS (USA) LP
- **STREET 2:** 7 BRYANT PARK
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018
- **BUSINESS PHONE:** (212) 596-3511

**MAIL ADDRESS:**
- **STREET 1:** C/O ORION RESOURCE PARTNERS (USA) LP
- **STREET 2:** 7 BRYANT PARK
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10018

## Text-Extract

```

United States securities and exchange commission logo

                             January 17, 2023

       Jonathan Lamb
       Chief Executive Officer
       Rigel Resource Acquisition Corp.
       1045 Avenue of the Americas, Floor 25
       New York, NY 10018

                                                        Re: Rigel Resource
Acquisition Corp.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed March 31,
2022
                                                            File No. 001-41022

       Dear Jonathan Lamb:

               We have reviewed your January 10, 2023 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 this comment 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 this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 22, 2022 letter.

       Form 10-K for the Year Ended December 31, 2021

       General

   1.                                                   We note your response
that indicates your Sponsor is a Cayman limited liability company,
                                                        and that the sole owner
and managing member of your sponsor is a Cayman limited
                                                        partnership with
another Cayman limited partnership as its general partner. Please include
                                                        the substance provided
in your response letter in a risk factor in future filings.
               You may contact William Demarest at 202-551-3432 or Kristi
Marrone at 202-551-3429
       if you have any questions.

                             Sincerely,
 Jonathan Lamb
Rigel Resource Acquisition Corp.
January 17, 2023
Page 2

FirstName LastNameJonathan Lamb
                                                Division of Corporation Finance
Comapany NameRigel Resource Acquisition Corp.
                                                Office of Real Estate &
Construction
January 17, 2023 Page 2
cc:       Gregg Noel
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 17, 2023

Jonathan Lamb  
Chief Executive Officer  
Rigel Resource Acquisition Corp.  
1045 Avenue of the Americas, Floor 25  
New York, NY 10018

**Re: Rigel Resource Acquisition Corp.  
Form 10-K for the year ended December 31, 2022  
Filed March 31, 2022  
File No. 001-41022**

Dear Jonathan Lamb:

We have reviewed your January 10, 2023 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 this comment 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 22, 2022 letter.

Form 10-K for the Year Ended December 31, 2021

# General

1. We note your response that indicates your Sponsor is a Cayman limited liability company, and that the sole owner and managing member of your sponsor is a Cayman limited partnership with another Cayman limited partnership as its general partner. Please include the substance provided in your response letter in a risk factor in future filings.

You may contact William Demarest at 202-551-3432 or Kristi Marrone at 202-551-3429 if you have any questions.

Sincerely,

Jonathan Lamb
Rigel Resource Acquisition Corp.
January 17, 2023
Page 2

Division of Corporation Finance
Office of Real Estate & Construction

cc: Gregg Noel