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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 8/10/22 Accretion Acquisition Corp. 10-Q 6/30/22 49:4.1M Toppan Merrill/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 807K
2: EX-31.1 Certification -- §302 - SOA'02 HTML 19K
3: EX-31.2 Certification -- §302 - SOA'02 HTML 19K
4: EX-32.1 Certification -- §906 - SOA'02 HTML 16K
5: EX-32.2 Certification -- §906 - SOA'02 HTML 17K
11: R1 Document and Entity Information HTML 80K
12: R2 Condensed Balance Sheets HTML 99K
13: R3 Condensed Balance Sheets (Parenthetical) HTML 42K
14: R4 Condensed Statements of Operations HTML 69K
15: R5 Condensed Statements of Changes in Stockholders' HTML 62K
(Deficit) Equity
16: R6 Condensed Statements of Cash Flows HTML 76K
17: R7 Organization and Description of Business HTML 38K
Operations
18: R8 Significant Accounting Policies HTML 113K
19: R9 Initial Public Offering HTML 19K
20: R10 Private Warrants HTML 17K
21: R11 Related Party Transactions HTML 25K
22: R12 Commitments and Contingencies HTML 23K
23: R13 Stockholders' Deficit HTML 39K
24: R14 Fair Value Measurements HTML 72K
25: R15 Subsequent Events HTML 18K
26: R16 Significant Accounting Policies (Policies) HTML 140K
27: R17 Significant Accounting Policies (Tables) HTML 96K
28: R18 Fair Value Measurements (Tables) HTML 69K
29: R19 Organization and Description of Business HTML 87K
Operations (Details)
30: R20 Significant Accounting Policies (Details) HTML 63K
31: R21 Significant Accounting Policies - Class A Common HTML 28K
Stock Reconciliation (Details)
32: R22 SIGNIFICANT ACCOUNTING POLICIES - Net Loss Per HTML 47K
Share (Details)
33: R23 Initial Public Offering (Details) HTML 54K
34: R24 Private Warrants (Details) HTML 34K
35: R25 RELATED PARTY TRANSACTIONS - Founder Shares HTML 45K
(Details)
36: R26 RELATED PARTY TRANSACTIONS - Additional HTML 33K
Information (Details)
37: R27 Commitments and Contingencies (Details) HTML 36K
38: R28 STOCKHOLDERS' EQUITY - Common Stock (Details) HTML 42K
39: R29 STOCKHOLDERS' EQUITY - Rights (Details) HTML 16K
40: R30 STOCKHOLDERS' EQUITY - Warrants (Details) HTML 41K
41: R31 STOCKHOLDERS' EQUITY - EBC Founder Shares HTML 31K
(Details)
42: R32 FAIR VALUE MEASUREMENTS - Assets Measured at Fair HTML 21K
Value - Recurring Basis (Details)
43: R33 FAIR VALUE MEASUREMENTS - Change in the Fair Value HTML 27K
of the Over-Allotment Liability (Details)
44: R34 Fair Value Measurements (Details) HTML 22K
47: XML IDEA XML File -- Filing Summary XML 80K
45: XML XBRL Instance -- ener-20220630x10q_htm XML 904K
46: EXCEL IDEA Workbook of Financial Reports XLSX 95K
7: EX-101.CAL XBRL Calculations -- ener-20220630_cal XML 61K
8: EX-101.DEF XBRL Definitions -- ener-20220630_def XML 371K
9: EX-101.LAB XBRL Labels -- ener-20220630_lab XML 723K
10: EX-101.PRE XBRL Presentations -- ener-20220630_pre XML 563K
6: EX-101.SCH XBRL Schema -- ener-20220630 XSD 124K
48: JSON XBRL Instance as JSON Data -- MetaLinks 214± 326K
49: ZIP XBRL Zipped Folder -- 0001104659-22-088059-xbrl Zip 190K
EXHIBIT 31.2
CERTIFICATION PURSUANT TO
RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, M. Grant Farn, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of Accretion Acquisition Corp. (the “registrant”);
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
| |
Date: August 9, 2022 | |
| |
| /s/ M. Grant Farn |
| |
| Chief Financial Officer |
| (Principal Financial Officer) |
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 8/10/22 | None on these Dates | ||
| Filed on: | 8/9/22 | |||
| For Period end: | 6/30/22 | |||
| List all Filings | ||||