SEC Comment Letter 0000000000-23-013431 to HIGHWAY HOLDINGS LTD (HIHO) (CIK 0001026785) (HIHO)
HIGHWAY HOLDINGS LTD (HIHO) (CIK 0001026785)
Date: Dec. 8, 2023 · CIK: 0001026785 · Accession: 0000000000-23-013431
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File numbers found in text: 001-38490
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United States securities and exchange commission logo
December 8, 2023
Roland Kohl
Chief Executive Officer
Highway Holdings Ltd.
Suite 1801, Level 18, Landmark North 39 Lung Sum Avenue
Sheung Shui
New Territories, Hong Kong
Re:Highway Holdings Ltd.
Form 20-F for the Fiscal Year Ended March 31, 2023
File No. 001-38490
Dear Roland Kohl:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Istvan Benko