SEC Comment Letter 0000000000-23-009960 to SINOVAC BIOTECH LTD (SVA) (CIK 0001084201) (SVA)
SINOVAC BIOTECH LTD (SVA) (CIK 0001084201)
Date: Sept. 8, 2023 · CIK: 0001084201 · Accession: 0000000000-23-009960
AI Filing Summary & Sentiment
File numbers found in text: 001-32371
Letter
United States securities and exchange commission logo September 8, 2023 Nan Wang Chief Financial Officer SINOVAC BIOTECH LTD No. 39 Shangdi Xi Road Haidian District, Beijing 100085 Re:SINOVAC BIOTECH LTD Form 20-F Response dated September 1, 2023 File No. 001-32371 Dear Nan Wang: We have reviewed your September 1, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to our comment, we may have additional comments. Form 20-F for the Fiscal Year Ended December 31, 2022 Item 16I. Disclosure Regarding Foreign Jurisdiction that Prevents Inspection, page 94 1.We note that your proposed disclosure pursuant to Items 16I(b)(2) and (b)(3) refer to “Antigua or PRC governmental entities.” We also note your statement that you have subsidiaries incorporated in mainland China, Hong Kong, Singapore, Thailand, Philippines, Mexico, Peru, Colombia, Ecuador, Bangladesh, Indonesia, Chile and Pakistan. Please revise to disclose whether any governmental entities in these jurisdictions own shares of Sinovac Antigua or its consolidated foreign operating entities or have a controlling financial interest in Sinovac Antigua or its consolidated foreign operating entities.
FirstName LastNameNan Wang Comapany NameSINOVAC BIOTECH LTD September 8, 2023 Page 2 FirstName LastName Nan Wang SINOVAC BIOTECH LTD September 8, 2023 Page 2 You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 if you have questions regarding comments on the financial statements and related matters. Please contact Doris Stacey Gama at 202-551-3188 or Jason Drory at 202-551-8342 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Benjamin Su, Esq.
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United States securities and exchange commission logo
September 8, 2023
Nan Wang
Chief Financial Officer
SINOVAC BIOTECH LTD
No. 39 Shangdi Xi Road
Haidian District, Beijing 100085
Re:SINOVAC BIOTECH LTD
Form 20-F
Response dated September 1, 2023
File No. 001-32371
Dear Nan Wang:
We have reviewed your September 1, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to our comment, we may have additional comments.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdiction that Prevents Inspection, page 94
1.We note that your proposed disclosure pursuant to Items 16I(b)(2) and (b)(3) refer to
“Antigua or PRC governmental entities.” We also note your statement that you have
subsidiaries incorporated in mainland China, Hong Kong, Singapore, Thailand,
Philippines, Mexico, Peru, Colombia, Ecuador, Bangladesh, Indonesia, Chile and
Pakistan. Please revise to disclose whether any governmental entities in these jurisdictions
own shares of Sinovac Antigua or its consolidated foreign operating entities or have a
controlling financial interest in Sinovac Antigua or its consolidated foreign operating
entities.
FirstName LastNameNan Wang
Comapany NameSINOVAC BIOTECH LTD
September 8, 2023 Page 2
FirstName LastName
Nan Wang
SINOVAC BIOTECH LTD
September 8, 2023
Page 2
You may contact Sasha Parikh at 202-551-3627 or Kevin Vaughn at 202-551-3494 if you
have questions regarding comments on the financial statements and related matters. Please
contact Doris Stacey Gama at 202-551-3188 or Jason Drory at 202-551-8342 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Benjamin Su, Esq.