Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

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AleAnna, Inc.

CIK 1845123 ANNA·Mining · All EDGAR filings ↗

Progression

  1. Material weakness 10-Q
  2. SEC comment letter CORRESP +160d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

SEC comment letter SEC correspondence

AleAnna, Inc. responded to SEC staff comments on business combinations

Letter dated 2025-08-06; published on EDGAR 2026-10-21 — the SEC releases comment letters only after the review closes.

We note your response to prior comment three, concerning the change in the mix of consideration exchanged in the reverse merger, relative to the structure disclosed in the Form S-4, and your views on whether this was a material change that would have required the filing of a post-effective amendment to the registration statement. You appear to acknowledge the change in interests though represent that “…the resulting…
Evidence
Direction
company to staff
Letter dated
2025-08-06
Published on edgar
2026-10-21
Reviewing
AleAnna, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 31, 2025 File No. 001-41164 Ladies and Gentlemen: On behalf of AleAnna, Inc. (“A
Source
Company response to SEC staff (CORRESP)
Topics
Business combinations, Fair value, Goodwill and impairment, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter SEC correspondence

SEC staff questioned AleAnna, Inc.'s accounting for internal control

Letter dated 2025-06-12; published on EDGAR 2026-10-21 — the SEC releases comment letters only after the review closes.

We note that you have identified material weaknesses in your disclosure controls and procedures and internal control over financial reporting. You state that you are in "the early stages of designing and implementing a plan to remediate the material weaknesses" and provide four summary points of your plan. However, you also indicate that you are unsure about whether your plan will resolve the issues as you will have…
Evidence
Direction
staff to company
Letter dated
2025-06-12
Published on edgar
2026-10-21
Reviewing
AleAnna, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 31, 2025 File No. 001-41164 Dear Tristan Yopp: We have reviewed your filing and
Source
SEC staff comment letter (UPLOAD)
Topics
Internal control, Business combinations
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter SEC correspondence

SEC staff questioned AleAnna, Inc.'s accounting for business combinations

Letter dated 2025-07-22; published on EDGAR 2026-10-21 — the SEC releases comment letters only after the review closes.

We note your response to prior comment three, concerning the change in the mix of consideration exchanged in the reverse merger, relative to the structure disclosed in the Form S-4, and your views on whether this was a material change that would have required the filing of a post-effective amendment to the registration statement. You appear to acknowledge the change in interests though represent that “…the resulting…
Evidence
Direction
staff to company
Letter dated
2025-07-22
Published on edgar
2026-10-21
Reviewing
AleAnna, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Response Dated June 27, 2025 File No. 001-41164 Dear Tristan Yopp: We have reviewed your Jun
Source
SEC staff comment letter (UPLOAD)
Topics
Business combinations, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

Material weakness high Filing comparison

AleAnna, Inc. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

AleAnna is in the process of adding resources with the appropriate level of experience and technical expertise to oversee AleAnna’s business processes and controls. While certain controls exist, AleAnna has not yet formally designed and implemented the full set of business processes and related internal controls required to meet the standards applicable to a public company. As a result, AleAnna identified material weaknesses in its internal control over financial reporting. A material weakness is a deficiency, or…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2025-11-12
Prior form
10-Q
Prior state
effective
Prior state label
Internal control reported effective
Remediation stated
Yes
Severity
high
Source
Item 9A internal control conclusion, compared with the prior filing
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗