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United States securities and exchange commission logo
April 10, 2023
Howard Lutnick
Chief Executive Officer
CF Acquisition Corp. VIII
110 East 59th Street
New York, NY 10022
Re: CF Acquisition
Corp. VIII
Form 10-K for
Fiscal Year Ended December 31, 2022
Filed March 29,
2023
File No. 001-40206
Dear Howard Lutnick:
We have reviewed your filing 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.
Form 10-K for Fiscal Year Ended December 31, 2022
Item 9A. Controls and Procedures, page 32
1. Please revise to
disclose the conclusions of your principal executive officer and principal
financial officer
regarding the effectiveness of your disclosure controls and procedures.
Refer to Item 307 of
Regulation S-K.
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.
Howard Lutnick
CF Acquisition Corp. VIII
April 10, 2023
Page 2
You may contact Stephen Kim at (202) 551-3291 or Rufus Decker at (202)
551-3769, if
you have any questions.
FirstName LastNameHoward Lutnick Sincerely,
Comapany NameCF Acquisition Corp. VIII
Division of Corporation
Finance
April 10, 2023 Page 2 Office of Trade &
Services
FirstName LastName