~~UNITED~~United States ~~STATES~~

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

~~FORM~~Form 8-K

~~CURRENT~~Current ~~REPORT~~Report

Pursuant to Section 13 or ~~Section~~ 15(d)

of the Securities Exchange Act of 1934

~~Date~~ ~~of Report (Date of earliest event reported):~~ March 228, ~~2022~~2023

Date of Report (Date of earliest event reported)

FRONTIER ACQUISITION CORP.

(Exact Name ~~name~~ of ~~registrant~~ Registrant as ~~specified~~Specified in its ~~charter~~Charter)

Cayman Islands	~~001-40197~~	98001-~~1578395~~40197	98-1578395
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification Number)
(State or other jurisdiction of incorporation)		(Commission File Number)	(I.R.S. Employer Identification No.)

667 Madison Avenue, 19th Floor New York, New York 10065 (Address of principal executive offices)

667 Madison Avenue, 19th Floor New York, New York		10065
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code: (~~212~~310) ~~803~~ ~~9080~~364-0110

Registrant’s telephone number, including area code

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation toof the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act ~~(17 CFR 230.425)~~

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act ~~(17 CFR 240.14a-12)~~

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act ~~(17 CFR 240.14d-2(b))~~

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act ~~(17 CFR 240.13e-4(c))~~

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Units, each consisting of one Class A Ordinary Share, $0.0001 par value, and one-fourth of one redeemable warrant	FRONU	The Nasdaq Stock Market LLC
Class A Ordinary Shares included as part of the units	FRON	The Nasdaq Stock Market LLC
Redeemable warrants included as part of the units	FRONW	The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company x

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

~~This~~Item ~~Current Report on Form~~ 8~~-K is filed by Frontier Acquisition Corp~~.,01. aOther ~~Cayman Islands exempted company (the “Company”), in connection with the matters described herein~~Events.

~~Item~~On 4March 8, 2023, Frontier Acquisition Corp.02 (the ~~Non-Reliance~~“Company”) issued a press release announcing it will redeem all of its outstanding Class A ordinary shares, par value $0.0001, with such redemption anticipated to be effective as of the close of business on ~~Previously~~March ~~Issued~~16, ~~Financial~~2023, ~~Statement~~because the Company will not consummate an initial business combination within the time period required by its Amended and ~~Related~~Restated ~~Audit~~Memorandum ~~Report~~and Articles of Association. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

OnItem March 22, 2022, the Company’s management (the “Management”) and the audit committee of the Company’s board of directors (the “Audit Committee”), concluded that due to a reclassification of the Company’s temporary and permanent equity, the Company’s previously issued (i) audited balance sheet as of March 15, 2021 (the "Post IPO Balance Sheet"), as initially filed with the Securities and Exchange Commission (the “SEC”) on March 19, 2021; (ii) unaudited interim financial statements for the quarterly period ended March 31, 2021, initially filed with the SEC on May 24, 2021 and (iii) unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2021, filed with the SEC on August 13, 2021 (collectively, the “Affected Periods”), should no longer be relied upon9. ~~Since the Company’s initial public offering (“IPO”), the Company has considered the Class A ordinary shares subject to possible redemption to be equal to the redemption value of $10~~01.00 ~~per~~Financial ~~Class A~~Statements ordinary share while also taking into consideration a redemption cannot result in net tangible assets being less than $5,000,001. Previously, the Company did not consider redeemable stock classified as temporary equity as part of net tangible assets. Upon further analysis, Management has determined that the Class A ordinary shares issued during the IPO and ~~pursuant to the exercise of the underwriters’ overallotment can be redeemed or become redeemable subject to the occurrence of future events considered outside the Company’s control~~Exhibits. Therefore, Management concluded that the redemption value should include all Class A ordinary shares subject to possible redemption, resulting in the Class A ordinary shares subject to possible redemption being equal to their redemption value. In addition, the Company determined it should restate its earnings per share calculation to allocate income and loss shared pro rata between the two classes of shares.

The restatement does not have an impact on the Company's cash position and cash held in the trust account established in connection with the IPO. The Company’s Management and the Audit Committee have discussed the matters disclosed in this Form 8-K with WithumSmith+Brown, PC.

Exhibit No.		Description
99.1		Press release, dated March 8, 2023
104		Cover Page Interactive Data File (embedded with XBRL document).

While the Company adopted the above changes in the unaudited interim financial statements for the quarterly period ended September 30, 2021 included in the Company's Form 10-Q filing for the quarterly period ended September 30, 2021, filed with the SEC on November 12, 2021, the Company presented the reclassification as a revision that did not require the restatement of previously issued financial statements. The Company has subsequently determined that such reclassification should be considered a restatement rather than a revision. As such, the Company will restate its financial statements for the Affected Periods in future filings.SIGNATURES

~~Cautionary~~Pursuant ~~Statements~~to ~~Regarding~~the ~~Forward-Looking~~requirements ~~Statements~~of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

This Current Report on Form 8-K includes “forward-looking statements” within the meaning of the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. Certain of these forward-looking statements can be identified by the use of words such as “believes,” “expects,” “intends,” “plans,” “estimates,” “assumes,” “may,” “should,” “will,” “seeks,” or other similar expressions. Such statements may include, but are not limited to, statements regarding the Company’s cash position and investments held in its trust account. These statements are based on current expectations on the date of this Form 8-K and involve a number of risks and uncertainties that may cause actual results to differ significantly. The Company does not assume any obligation to update or revise any such forward-looking statements, whether as the result of new developments or otherwise. Readers are cautioned not to put undue reliance on forward-looking statements.

Dated: March 8, 2023	FRONTIER ACQUISITION CORP.

	By:	/s/ Ryan Khoury
	Name:	Ryan Khoury
	Title:	Co-President

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: March 23, 2022

FRONTIER ACQUISITION CORP. By: /s/ Scott Carpenter Name: Scott Carpenter Title: Chief Operating Officer

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