United States securities and exchange commission logo
June 17, 2021
Jonas Grossman
Chief Executive Officer
Chardan NexTech Acquisition 2 Corp.
17 State Street, 21st Floor
New York, NY 10004
Re: Chardan NexTech
Acquisition 2 Corp.
Amendment No. 3 to
Registration Statement on Form S-1
Filed June 4, 2021
File No. 333-254010
Dear Mr. Grossman:
We have reviewed your amended registration statement 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 letter by amending your registration
statement and providing the
requested information. If you do not believe our comment applies 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 the comment, we may have additional comments.
Amendment No. 3 to Registration Statement on Form S-1 filed June 4, 2021
Initial Business Combination
General, page 8
1. Please clarify here and
in the risk factors section that the public stockholders will not be
entitled to vote or
redeem their shares in connection with an extension from 18 months to
up to 24 months to
complete the business combination, as referenced on page 23. Please
also describe the loans
from insiders or their affiliates in the event of an extension under
Certain Relationships
and Related Party Transactions. Alternatively, please explain to us
why such disclosure is
not required.
Jonas Grossman
FirstName LastNameJonas Grossman
Chardan NexTech Acquisition 2 Corp.
Comapany
June NameChardan NexTech Acquisition 2 Corp.
17, 2021
June 17,
Page 2 2021 Page 2
FirstName LastName
You may contact Tracie Mariner at 202-551-3744 or Brian Cascio at
202-551-3676 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Deanna Virginio at 202-551-4530 or Christine Westbrook at 202-551-5019
with any
other questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Ari Edelman, Esq.