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View, Inc. – ‘S-1’ on 9/7/22 – ‘EX-23.1’

On:  Wednesday, 9/7/22, at 4:18pm ET   ·   Accession #:  1193125-22-240015   ·   File #:  333-267313

Previous ‘S-1’:  ‘S-1’ on 4/7/21   ·   Next & Latest:  ‘S-1/A’ on 11/21/22   ·   12 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/07/22  View, Inc.                        S-1                  137:19M                                    Donnelley … Solutions/FA

Registration Statement (General Form)   —   Form S-1   —   SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Registration Statement (General Form)               HTML   5.43M 
 2: EX-10.11    Material Contract                                   HTML     77K 
 3: EX-10.12    Material Contract                                   HTML     82K 
 4: EX-10.13    Material Contract                                   HTML     86K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     37K 
 6: EX-FILING FEES  Filing Fees                                     HTML     51K 
12: R1          Cover Page                                          HTML     50K 
13: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    141K 
14: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     64K 
                (Parentheticals)                                                 
15: R4          Condensed Consolidated Statements of Comprehensive  HTML    121K 
                Loss (Unaudited)                                                 
16: R5          Condensed Consolidated Statements of Redeemable     HTML    185K 
                Convertible Preferred Stock and Stockholders'                    
                Equity (Deficit) (Unaudited)                                     
17: R6          Condensed Consolidated Statements of Cash Flows     HTML    165K 
                (Unaudited)                                                      
18: R7          Organization and Summary of Significant Accounting  HTML    178K 
                Policies                                                         
19: R8          Restatement of Previously Issued Financial          HTML    236K 
                Statements                                                       
20: R9          Cash, Cash Equivalents, and Restricted Cash         HTML     48K 
21: R10         Reverse Recapitalization                            HTML     75K 
22: R11         Revenue                                             HTML    117K 
23: R12         Fair Value                                          HTML    192K 
24: R13         Property and Equipment, net                         HTML     54K 
25: R14         Other Balance Sheet Information                     HTML     83K 
26: R15         Product Warranties                                  HTML     56K 
27: R16         Commitments and Contingencies                       HTML    105K 
28: R17         Leases                                              HTML     90K 
29: R18         Debt                                                HTML     82K 
30: R19         Stockholders' Equity                                HTML     75K 
31: R20         Stock Warrants                                      HTML    104K 
32: R21         Stock-Based Compensation                            HTML    162K 
33: R22         Income Taxes                                        HTML    111K 
34: R23         Net Loss Per Share                                  HTML     80K 
35: R24         Subsequent Events                                   HTML     53K 
36: R25         Schedule of Valuation and Qualifying Accounts       HTML     53K 
37: R26         Organization and Summary of Significant Accounting  HTML    251K 
                Policies (Policies)                                              
38: R27         Organization and Summary of Significant Accounting  HTML     49K 
                Policies (Tables)                                                
39: R28         Restatement of Previously Issued Financial          HTML    229K 
                Statements (Tables)                                              
40: R29         Cash, Cash Equivalents, and Restricted Cash         HTML     74K 
                (Tables)                                                         
41: R30         Reverse Recapitalization (Tables)                   HTML     58K 
42: R31         Revenue (Tables)                                    HTML     97K 
43: R32         Fair Value (Tables)                                 HTML    185K 
44: R33         Property and Equipment, net (Tables)                HTML     52K 
45: R34         Other Balance Sheet Information (Tables)            HTML    105K 
46: R35         Product Warranties (Tables)                         HTML     50K 
47: R36         Commitments and Contingencies (Tables)              HTML     50K 
48: R37         Leases (Tables)                                     HTML    107K 
49: R38         Debt (Tables)                                       HTML     70K 
50: R39         Income Taxes (Tables)                               HTML    104K 
51: R40         Stockholders' Equity (Tables)                       HTML     65K 
52: R41         Stock Warrants (Tables)                             HTML     94K 
53: R42         Stock-Based Compensation (Tables)                   HTML    152K 
54: R43         Net Loss Per Share (Tables)                         HTML     77K 
55: R44         Schedule of Valuation and Qualifying Accounts       HTML     52K 
                (Tables)                                                         
56: R45         Organization and Summary of Significant Accounting  HTML     80K 
                Policies - Liquidity and Going Concern (Details)                 
57: R46         Organization and Summary of Significant Accounting  HTML     56K 
                Policies - Organization (Details)                                
58: R47         Organization and Summary of Significant Accounting  HTML     80K 
                Policies - Concentration Risk (Details)                          
59: R48         Organization and Summary of Significant Accounting  HTML     41K 
                Policies - Accounts Receivable, net (Details)                    
60: R49         Organization and Summary of Significant Accounting  HTML     42K 
                Policies - Contract Assets and Liabilities                       
                (Details)                                                        
61: R50         Organization and Summary of Significant Accounting  HTML     40K 
                Policies - Inventories (Details)                                 
62: R51         Organization and Summary of Significant Accounting  HTML     58K 
                Policies - Property and Equipment, net (Details)                 
63: R52         Organization and Summary of Significant Accounting  HTML     41K 
                Policies - Internal Use Software (Details)                       
64: R53         Organization and Summary of Significant Accounting  HTML     41K 
                Policies - Impairment of Long-Lived Assets                       
                (Details)                                                        
65: R54         Organization and Summary of Significant Accounting  HTML     96K 
                Policies - Goodwill and Other Intangible Assets                  
                (Details)                                                        
66: R55         Organization and Summary of Significant Accounting  HTML     77K 
                Policies - Product Warranties (Details)                          
67: R56         Organization and Summary of Significant Accounting  HTML     42K 
                Policies - Revenue Recognition (Details)                         
68: R57         Organization and Summary of Significant Accounting  HTML     40K 
                Policies - Advertising Cost (Details)                            
69: R58         Organization and Summary of Significant Accounting  HTML     59K 
                Policies - Stock-Based Compensation (Details)                    
70: R59         Organization and Summary of Significant Accounting  HTML     62K 
                Policies - Sponsor Earn-Out Liability (Details)                  
71: R60         Organization and Summary of Significant Accounting  HTML     53K 
                Policies - Public and Private Warrants (Details)                 
72: R61         Organization and Summary of Significant Accounting  HTML     44K 
                Policies - Employee Benefit Plan (Details)                       
73: R62         Organization and Summary of Significant Accounting  HTML     43K 
                Policies - Segment Reporting (Details)                           
74: R63         Organization and Summary of Significant Accounting  HTML     40K 
                Policies - Deferred Transaction Costs (Details)                  
75: R64         Organization and Summary of Significant Accounting  HTML     52K 
                Policies - Recent Accounting Pronouncements                      
                (Details)                                                        
76: R65         Restatement of Previously Issued Financial          HTML     74K 
                Statements - Additional Information (Details)                    
77: R66         Restatement of Previously Issued Financial          HTML    194K 
                Statements - Balance Sheets (Details)                            
78: R67         Restatement of Previously Issued Financial          HTML    184K 
                Statements - Consolidated Statements of                          
                Comprehensive Loss (Details)                                     
79: R68         Restatement of Previously Issued Financial          HTML    145K 
                Statements - Consolidated Statements of Cash Flows               
                (Details)                                                        
80: R69         Cash, Cash Equivalents, and Restricted Cash         HTML     55K 
                (Details)                                                        
81: R70         Reverse Recapitalization - Additional Information   HTML     65K 
                (Detail)                                                         
82: R71         Reverse Recapitalization - Schedule of Reverse      HTML     67K 
                Recapitalization (Details)                                       
83: R72         Revenue - Summary of Company's Revenue by Products  HTML     57K 
                and Services (Detail)                                            
84: R73         Revenue - Additional Information (Detail)           HTML     73K 
85: R74         Revenue - Summary of Company's Revenue by           HTML     51K 
                Geographic Area (Detail)                                         
86: R75         Fair Value - Additional Information (Detail)        HTML     63K 
87: R76         Fair Value - Summary of Fair Value Measurements     HTML     73K 
                (Detail)                                                         
88: R77         Fair Value - Summary of level 3 financial           HTML     58K 
                liabilities measured at fair value using                         
                significant unobservable inputs (Detail)                         
89: R78         Fair Value - Changes In Fair Value (Details)        HTML     50K 
90: R79         Fair Value - Summary of Assumptions Used in         HTML     84K 
                Determination of Fair Value of Derivatives                       
                (Detail)                                                         
91: R80         Property and Equipment, net - Schedule of Property  HTML     83K 
                and Equipment, Net (Details)                                     
92: R81         Property and Equipment, net - Additional            HTML     43K 
                Information (Details)                                            
93: R82         Other Balance Sheet Information - Cash, Cash        HTML     56K 
                Equivalents, and Restricted Cash (Details)                       
94: R83         Other Balance Sheet Information - Additional        HTML     53K 
                Information (Details)                                            
95: R84         Other Balance Sheet Information - Schedule of       HTML     80K 
                Accrued Liabilities (Details)                                    
96: R85         Other Balance Sheet Information - Schedule of       HTML     47K 
                Other Assets (Details)                                           
97: R86         Product Warranties - Additional Information         HTML     61K 
                (Details)                                                        
98: R87         Product Warranties - Schedule of Product            HTML     52K 
                Warranties (Details)                                             
99: R88         Commitments and Contingencies - Additional          HTML     50K 
                Information (Details)                                            
100: R89         Commitments and Contingencies - Litigation          HTML     89K  
                Settlement Liability (Details)                                   
101: R90         Commitments and Contingencies - Northern District   HTML     64K  
                of Mississippi Environmental Investigation                       
                (Details)                                                        
102: R91         Leases - Lease Assets and Lease Liabilities         HTML     62K  
                (Details)                                                        
103: R92         Leases - Components of Lease Expense (Details)      HTML     49K  
104: R93         Leases - Supplemental Cash Flow Information         HTML     45K  
                (Details)                                                        
105: R94         Leases - Weighted-Average Remaining Lease terms     HTML     49K  
                and Discount Rates (Details)                                     
106: R95         Leases - Maturities of Lease Liabilities Under      HTML     96K  
                Non-Cancellable Leases (Details)                                 
107: R96         Leases - Minimum Future Rental Commitments under    HTML     82K  
                ASC 840 (Details)                                                
108: R97         Leases - Additional Information (Details)           HTML     42K  
109: R98         Debt - Summary of Debt (Detail)                     HTML     62K  
110: R99         Debt - Schedule of Estimated Principal Payments on  HTML     58K  
                all Debt Outstanding (Detail)                                    
111: R100        Debt - Additional Information (Detail)              HTML    130K  
112: R101        Stockholders' Equity - Additional Information       HTML     57K  
                (Detail)                                                         
113: R102        Stockholders' Equity - Schedule of Stock by Class   HTML    118K  
                (Details)                                                        
114: R103        Stock Warrants - Additional Information (Detail)    HTML     71K  
115: R104        Stock Warrants - Summary of Outstanding Common      HTML     92K  
                Stock Warrants (Detail)                                          
116: R105        Stock-Based Compensation - Additional Information   HTML    145K  
                (Detail)                                                         
117: R106        Stock-Based Compensation - Summary of Stock         HTML     64K  
                Options Exercisable under CEO Incentive Plan                     
                (Detail)                                                         
118: R107        Stock-Based Compensation - Summary of Share-based   HTML    100K  
                Compensation Arrangement By Share Based Payment                  
                Award Options Vested And Expected To Vest                        
                Exercisable (Detail)                                             
119: R108        Stock Based Compensation - Summary of Outstanding   HTML     63K  
                Restricted Stock Units (Detail)                                  
120: R109        Stock-Based Compensation - Summary of Share-based   HTML     71K  
                Payment Award, Stock Options, Valuation                          
                Assumptions (Detail)                                             
121: R110        Stock-Based Compensation - Summary of Stock-based   HTML     45K  
                Compensation (Detail)                                            
122: R111        Income Taxes - Schedule of Income (Loss) Before     HTML     49K  
                Income Taxes (Details)                                           
123: R112        Income Taxes - Summary of the Provision for Income  HTML     69K  
                Taxes (Details)                                                  
124: R113        Income Taxes - Effective Income Tax Rate            HTML     56K  
                Reconciliation (Details)                                         
125: R114        Income Taxes - Schedule of Deferred Tax Assets      HTML     69K  
                (Details)                                                        
126: R115        Income Taxes - Additional Information (Detail)      HTML     63K  
127: R116        Income Taxes - Unrecognized Tax Benefits (Details)  HTML     48K  
128: R117        Net Loss Per Share - Summary of Basic and Diluted   HTML     70K  
                Net Loss Per Share (Detail)                                      
129: R118        Net Loss Per Share - Summary of Antidilutive        HTML     56K  
                Securities Excluded From Computation of Earnings                 
                Per Share (Detail)                                               
130: R119        Net Loss Per Share - Additional Information         HTML     49K  
                (Detail)                                                         
131: R120        Subsequent Events (Details)                         HTML     57K  
132: R121        Schedule of Valuation and Qualifying Accounts       HTML     45K  
                (Details)                                                        
135: XML         IDEA XML File -- Filing Summary                      XML    263K  
133: XML         XBRL Instance -- d387559ds1_htm                      XML   4.97M  
134: EXCEL       IDEA Workbook of Financial Reports                  XLSX    341K  
 8: EX-101.CAL  XBRL Calculations -- view-20220630_cal               XML    246K 
 9: EX-101.DEF  XBRL Definitions -- view-20220630_def                XML   1.33M 
10: EX-101.LAB  XBRL Labels -- view-20220630_lab                     XML   2.14M 
11: EX-101.PRE  XBRL Presentations -- view-20220630_pre              XML   1.86M 
 7: EX-101.SCH  XBRL Schema -- view-20220630                         XSD    352K 
136: JSON        XBRL Instance as JSON Data -- MetaLinks              660±  1.02M  
137: ZIP         XBRL Zipped Folder -- 0001193125-22-240015-xbrl      Zip    987K  


‘EX-23.1’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-23.1  

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form S-1 of View, Inc. of our report dated June 15, 2022 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting of View, Inc., which appears in this Registration Statement. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

 

/s/ PricewaterhouseCoopers LLP
San Francisco, California
September 7, 2022

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1’ Filing    Date    Other Filings
Filed on:9/7/22
6/15/2210-K,  10-Q,  10-Q/A
 List all Filings 


2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/31/23  View, Inc.                        10-K       12/31/22  127:13M
11/21/22  View, Inc.                        S-1/A                199:28M                                    Workiva Inc Wde… FA01/FA


10 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/09/22  View, Inc.                        8-K:1,2,3,5 8/05/22   16:1.1M                                   Donnelley … Solutions/FA
 7/22/22  View, Inc.                        8-K:5,9    11/08/21   12:345K                                   Donnelley … Solutions/FA
 6/15/22  View, Inc.                        10-K       12/31/21  131:17M
 5/14/21  View, Inc.                        8-K:5,9     5/10/21    2:50K                                    Donnelley … Solutions/FA
 3/12/21  View, Inc.                        8-K:1,2,3,4 3/08/21   11:1.3M                                   Donnelley … Solutions/FA
 1/26/21  View, Inc.                        S-4/A                 17:6.2M                                   Donnelley … Solutions/FA
 1/11/21  View, Inc.                        8-K:1,3,7,9 1/11/21    3:166K                                   Donnelley … Solutions/FA
12/23/20  View, Inc.                        S-4                   42:7.4M                                   Donnelley … Solutions/FA
 9/01/20  View, Inc.                        8-K:1,3,5,8 8/26/20   13:917K                                   EdgarAgents LLC/FA
 8/14/20  View, Inc.                        S-1/A                 21:1.5M                                   EdgarAgents LLC/FA
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Filing Submission 0001193125-22-240015   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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