# EDGAR Filing Document

**Accession Number:** 0001863428
**File Stem:** 0000000000-23-000384
**Filing Date:** 2023-1
**Character Count:** 2781
**Document Hash:** 54d036c530a49ee5a35b5bfa113350a7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000384.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0000000000-23-000384

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230113

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Seaport Calibre Materials Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001863428
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 863426874
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 360 MADISON AVENUE, 20TH FLOOR
- **CITY:** NEW YORK CITY
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 212-616-7700

**MAIL ADDRESS:**
- **STREET 1:** 360 MADISON AVENUE, 20TH FLOOR
- **CITY:** NEW YORK CITY
- **STATE:** NY
- **ZIP:** 10017

## Text-Extract

```

United States securities and exchange commission logo

                       January 13, 2023

       Edward Siegel
       Chief Financial Officer
       Seaport Calibre Materials Acquisition Corp.
       360 Madison Avenue, 23rd Floor
       New York, NY 10017

                                                        Re: Seaport Calibre
Materials Acquisition Corp.
                                                            Form 10-K for the
fiscal year ended December 31, 2021
                                                            Filed March 31,
2022
                                                            File No. 001-40975

       Dear Edward Siegel:

              We have completed our review of your filing. 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.

                       Sincerely,

                       Division of Corporation Finance

                       Office of Real Estate & Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

DIVISION OF
CORPORATION FINANCE

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

January 13, 2023

Edward Siegel
Chief Financial Officer
Seaport Calibre Materials Acquisition Corp.
360 Madison Avenue, 23rd Floor
New York, NY 10017

**Re: Seaport Calibre Materials Acquisition Corp.**
**Form 10-K for the fiscal year ended December 31, 2021**
**Filed March 31, 2022**
**File No. 001-40975**

Dear Edward Siegel:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction