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United States securities and exchange commission logo
April 16, 2024
Jarett Goldman
Chief Financial Officer
Global Partner Acquisition Corp II
200 Park Avenue 32nd Floor
New York, NY 10166
Re: Global Partner
Acquisition Corp II
Form 10-K for the
Year Ending December 31, 2023
Form No. 001-39875
Dear Jarett Goldman:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Form 10-K for the Year Ending December 31, 2023
Item 9A. Controls and Procedures, page 71
1. Please revise the
following in an amendment to your Form 10-K:
Pursuant to Item
307 of Regulation S-K, please clearly disclose the conclusions of
your principal
executive and principal financial officer regarding the effectiveness of
your disclosure
controls and procedures as of the end of the period covered by the
report; and
Pursuant to Item
308(a)(3) of Regulation S-K, please clearly disclose management s
assessment of the
effectiveness of your internal control over financial reporting as of
the end of your
most recent fiscal year, including a statement as to whether or not
internal control
over financial reporting is effective.
In closing, 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.
Jarett Goldman
Global Partner Acquisition Corp II
April 16, 2024
Page 2
Please contact Nudrat Salik at 202-551-3692 or Michael Fay at
202-551-3812 with any
questions.
Sincerely,
FirstName LastNameJarett Goldman
Division of
Corporation Finance
Comapany NameGlobal Partner Acquisition Corp II
Office of Industrial
Applications and
April 16, 2024 Page 2 Services
FirstName LastName