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Bird Global, Inc. – ‘S-1’ on 11/17/21 – ‘EX-23.2’

On:  Wednesday, 11/17/21, at 8:24am ET   ·   Accession #:  1193125-21-331956   ·   File #:  333-261137

Previous ‘S-1’:  None   ·   Next & Latest:  ‘S-1’ on 5/25/22   ·   15 References:   

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

11/17/21  Bird Global, Inc.                 S-1                  103:21M                                    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   3.31M 
 2: EX-5.1      Opinion of Counsel re: Legality                     HTML     45K 
 3: EX-21.1     Subsidiaries List                                   HTML     39K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     27K 
 5: EX-23.2     Consent of Expert or Counsel                        HTML     28K 
 6: EX-23.3     Consent of Expert or Counsel                        HTML     27K 
13: R1          Cover Page                                          HTML     43K 
14: R2          Condensed Consolidated Balance Sheets               HTML    171K 
15: R3          Condensed Consolidated Balance Sheets               HTML     70K 
                (Parenthetical)                                                  
16: R4          Condensed Consolidated Statements of Operations     HTML    114K 
17: R5          Condensed Consolidated Statements of Comprehensive  HTML     54K 
                Loss                                                             
18: R6          Condensed Consolidated Statements of Changes In     HTML    169K 
                Shareholders' Deficit Equity                                     
19: R7          Condensed Consolidated Statements of Cash Flows     HTML    145K 
20: R8          Background and Nature of Operations                 HTML     37K 
21: R9          Organization and Summary of Significant Accounting  HTML     42K 
                Policies                                                         
22: R10         Basis of Presentation and Summary of Significant    HTML     91K 
                Accounting Policies                                              
23: R11         Summary of Significant Accounting Policies          HTML     36K 
24: R12         Stockholder's Equity                                HTML     38K 
25: R13         Fair Value Measurements                             HTML     43K 
26: R14         Property and Equipment, net                         HTML     40K 
27: R15         Vehicles, net                                       HTML     49K 
28: R16         Acquisitions                                        HTML     57K 
29: R17         Goodwill                                            HTML     55K 
30: R18         Debt                                                HTML     60K 
31: R19         Income Taxes                                        HTML    101K 
32: R20         Accrued Expenses                                    HTML     38K 
33: R21         Debt & Warrants                                     HTML     60K 
34: R22         Preferred and Common Stock                          HTML     74K 
35: R23         Common and Preferred Stock (As Restated)            HTML    103K 
36: R24         Stock-based Compensation                            HTML    117K 
37: R25         Net Loss Per Share Attributable to Common           HTML     88K 
                Stockholders                                                     
38: R26         Commitments and Contingencies                       HTML     61K 
39: R27         Related Party Transactions                          HTML     34K 
40: R28         Segment Information                                 HTML    212K 
41: R29         Subsequent Events                                   HTML     59K 
42: R30         Basis of Presentation and Summary of Significant    HTML    186K 
                Accounting Policies (Policies)                                   
43: R31         Basis of Presentation and Summary of Significant    HTML     36K 
                Accounting Policies (Tables)                                     
44: R32         Property and Equipment, net (Tables)                HTML     40K 
45: R33         Vehicles, net (Tables)                              HTML     47K 
46: R34         Acquisitions (Tables)                               HTML     51K 
47: R35         Goodwill (Tables)                                   HTML     55K 
48: R36         Income Taxes (Tables)                               HTML    104K 
49: R37         Accrued Expenses (Tables)                           HTML     38K 
50: R38         Preferred and Common Stock (Tables)                 HTML    102K 
51: R39         Common and Preferred Stock (As Restated) (Tables)   HTML    104K 
52: R40         Stock-based Compensation (Tables)                   HTML    113K 
53: R41         Net Loss Per Share Attributable to Common           HTML     85K 
                Stockholders (Tables)                                            
54: R42         Commitments and Contingencies (Tables)              HTML     47K 
55: R43         Segment Information (Tables)                        HTML    206K 
56: R44         Background and Nature of Operations - Additional    HTML     29K 
                Information (Detail)                                             
57: R45         Organization and Summary of Significant Accounting  HTML     31K 
                Policies - Additional Information (Detail)                       
58: R46         Description of Business - Additional Information    HTML     31K 
                (Detail)                                                         
59: R47         Basis of Presentation and Summary of Significant    HTML     79K 
                Accounting Policies - Additional Information                     
                (Detail)                                                         
60: R48         Basis of Presentation and Summary of Significant    HTML     42K 
                Accounting Policies - Summary of Property and                    
                equipment (Detail)                                               
61: R49         Stockholder's Equity - Additional Information       HTML     35K 
                (Detail)                                                         
62: R50         Fair Value Measurements - Additional Information    HTML     56K 
                (Details)                                                        
63: R51         Property and Equipment, net - Summary of Property   HTML     45K 
                and Equipment, Net (Detail)                                      
64: R52         Property and Equipment, net - Additional            HTML     33K 
                Information (Detail)                                             
65: R53         Vehicles, net - Summary of Company's Vehicles, Net  HTML     36K 
                (Detail)                                                         
66: R54         Vehicles, net - Additional information (Detail)     HTML     31K 
67: R55         Acquisitions - Summary of Recognized Identified     HTML     54K 
                Assets Acquired and Liabilities Assumed (Detail)                 
68: R56         Acquisitions - Additional Information (Detail)      HTML     68K 
69: R57         Goodwill - Schedule of Goodwill (Detail)            HTML     47K 
70: R58         Income Taxes - Additional Information (Detail)      HTML     49K 
71: R59         Income Taxes - Summary of the U.S. And Foreign      HTML     37K 
                Components of Loss before Provision for Income                   
                Taxes (Detail)                                                   
72: R60         Income Taxes - Summary of Components of the         HTML     59K 
                Provision for Income Taxes (Detail)                              
73: R61         Income Taxes - Summary of Reconciliation of the     HTML     47K 
                Statutory Federal Income Tax Rate to the Company's               
                Effective Tax Rate (Detail)                                      
74: R62         Income Taxes - Summary of Deferred income taxes     HTML     50K 
                (Detail)                                                         
75: R63         Income Taxes - Summary of Gross Unrecognized Tax    HTML     33K 
                Benefits for the Years (Detail)                                  
76: R64         Income Taxes - Summary of open tax years for the    HTML     42K 
                Company's major tax jurisdictions (Detail)                       
77: R65         Debt - Additional Information (Detail)              HTML    131K 
78: R66         Accrued Expenses - Summary of Accrued Expenses      HTML     37K 
                (Detail)                                                         
79: R67         Debt & Warrants - Additional Information (Detail)   HTML     98K 
80: R68         Preferred and Common Stock - Additional             HTML    205K 
                Information (Detail)                                             
81: R69         Preferred and Common Stock - Summary Of Each Class  HTML     71K 
                Of Preferred Stock (Detail)                                      
82: R70         Common and Preferred Stock (As Restated) - Summary  HTML     93K 
                Of Each Class Of Preferred Stock (Detail)                        
83: R71         Common and Preferred Stock (As Restated) -          HTML    132K 
                Additional Information (Detail)                                  
84: R72         Stock-based Compensation - Summary Of Stock Option  HTML     81K 
                Activity (Detail)                                                
85: R73         Stock-based Compensation - Summary Of Stock Option  HTML     46K 
                Activity (Parenthetical) (Detail)                                
86: R74         Stock-based Compensation - Summary Of Restricted    HTML     52K 
                Stock Option Activity (Detail)                                   
87: R75         Stock-based Compensation - Summary Of Restricted    HTML     38K 
                Stock Option Activity (Parenthetical) (Detail)                   
88: R76         Stock-based Compensation - Summary of Stock-based   HTML     44K 
                Compensation Expense (Detail)                                    
89: R77         Stock-based Compensation - Additional information   HTML     73K 
                (Detail)                                                         
90: R78         Net Loss Per Share Attributable To Common           HTML     46K 
                Stockholders - Summary Of Calculation Of Basic And               
                Diluted Net Loss Per Share Attributable To Common                
                Stockholders (Detail)                                            
91: R79         Net Loss Per Share Attributable to Common           HTML     67K 
                Stockholders - Summary Of Outstanding Securities                 
                Were Excluded From The Computation Of Diluted Net                
                Loss Per Share (Detail)                                          
92: R80         Net Loss Per Share Attributable To Common           HTML     38K 
                Stockholders - Additional Information (Detail)                   
93: R81         Commitments and Contingencies - Additional          HTML     54K 
                information (Detail)                                             
94: R82         Commitments and Contingencies - Summary of Future   HTML     48K 
                Minimum Lease Payments (Detail)                                  
95: R83         Commitments and Contingencies - Summary of Future   HTML     41K 
                Minimum Payments for Purchase Commitments (Detail)               
96: R84         Segment Information - Summary Of Reportable         HTML     40K 
                Segments Based On The Geographic Areas (Detail)                  
97: R85         Segment Information - Additional information        HTML     50K 
                (Detail)                                                         
98: R86         Segment Information - Summary Of Company's          HTML    105K 
                Segments And A Reconciliation Of The Total Segment               
                Gross Margin To Loss Before Income Taxes (Detail)                
99: R87         Subsequent Events - Additional Information          HTML    168K 
                (Detail)                                                         
101: XML         IDEA XML File -- Filing Summary                      XML    195K  
12: XML         XBRL Instance -- d257904ds1_htm                      XML   3.54M 
100: EXCEL       IDEA Workbook of Financial Reports                  XLSX    155K  
 8: EX-101.CAL  XBRL Calculations -- brds-20210930_cal               XML    181K 
 9: EX-101.DEF  XBRL Definitions -- brds-20210930_def                XML   1.75M 
10: EX-101.LAB  XBRL Labels -- brds-20210930_lab                     XML   1.58M 
11: EX-101.PRE  XBRL Presentations -- brds-20210930_pre              XML   1.77M 
 7: EX-101.SCH  XBRL Schema -- brds-20210930                         XSD    265K 
102: JSON        XBRL Instance as JSON Data -- MetaLinks              516±   793K  
103: ZIP         XBRL Zipped Folder -- 0001193125-21-331956-xbrl      Zip   1.83M  


‘EX-23.2’   —   Consent of Expert or Counsel


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



  EX-23.2  

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in the Prospectus constituting a part of this Registration Statement on Form S-1 of our report dated March 31, 2021, relating to the financial statements of Switchback II Corporation, which is contained in that Prospectus. We also consent to the reference to our firm under the caption “Experts” in the Prospectus.

 

/s/ WithumSmith+Brown, PC
New York, New York
November 16, 2021

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1’ Filing    Date    Other Filings
Filed on:11/17/21
11/16/21SC 13D
3/31/21
 List all Filings 


6 Subsequent Filings that Reference this Filing

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

11/18/22  Bird Global, Inc.                 424B3                 26:60M
11/18/22  Bird Global, Inc.                 424B3                 26:60M
11/18/22  Bird Global, Inc.                 10-K/A     12/31/21   96:22M
 5/25/22  Bird Global, Inc.                 S-1                   97:15M                                    Donnelley … Solutions/FA
 3/16/22  Bird Global, Inc.                 POS AM                86:12M                                    Donnelley … Solutions/FA
 3/15/22  Bird Global, Inc.                 10-K       12/31/21   92:13M


9 Previous Filings that this Filing References

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

11/15/21  Bird Global, Inc.                 10-Q        9/30/21   67:8.3M                                   Donnelley … Solutions/FA
11/09/21  Bird Global, Inc.                 8-K:1,2,3,511/03/21   15:913K                                   Donnelley … Solutions/FA
11/09/21  Bird Global, Inc.                 S-8        11/09/21   15:959K                                   Donnelley … Solutions/FA
10/18/21  Bird Global, Inc.                 8-K:1,2,8,910/12/21    4:779K                                   Donnelley … Solutions/FA
 8/18/21  Bird Global, Inc.                 S-4/A                 16:8.6M                                   Donnelley … Solutions/FA
 7/15/21  Bird Global, Inc.                 S-4/A                  6:7.8M                                   Donnelley … Solutions/FA
 5/14/21  Bird Global, Inc.                 S-4         5/17/21    9:7.6M                                   Donnelley … Solutions/FA
 5/12/21  Switchback II Corp.               8-K:1,3,7,9 5/11/21    9:35M                                    Donnelley … Solutions/FA
 1/12/21  Switchback II Corp.               8-K:8,9     1/07/21    9:3.9M                                   ActiveDisclosure/FA
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Filing Submission 0001193125-21-331956   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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