SEC Comment Letter 0000000000-23-012290 to SIPP International Industries, Inc. (SIPN) (CIK 0001128252) (SIPN)
SIPP International Industries, Inc. (SIPN) (CIK 0001128252)
Date: Nov. 9, 2023 · CIK: 0001128252 · Accession: 0000000000-23-012290
AI Filing Summary & Sentiment
File numbers found in text: 333-271830
Letter
United States securities and exchange commission logo November 9, 2023 Min Jiang Chief Executive Officer SIPP International Industries, Inc. 69 Waterfall Blvd, The Ponds Sydney, NSW 2769, Australia Re:SIPP International Industries, Inc. Amendment No. 6 to Registration Statement on Form S-1 Filed October 25, 2023 File No. 333-271830 Dear Min Jiang: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our October 16, 2023 letter. Amendment No. 5 to Registration Statement on Form S-1 filed October 25, 2023 General 1.Please confirm in writing that you will notify us promptly of any changes to your disclosure regarding or requested by the CSRC. Please contact Eiko Yaoita Pyles at 202-551-3587 or Ernest Greene at 202-551-3733 if you have questions regarding comments on the financial statements and related matters. Please contact Thomas Jones at 202-551-3602 or Geoffrey Kruczek at 202-551-3641 with any other questions. Sincerely, Division of Corporation Finance
FirstName LastNameMin Jiang Comapany NameSIPP International Industries, Inc. November 9, 2023 Page 2 FirstName LastName Min Jiang SIPP International Industries, Inc. November 9, 2023 Page 2 Office of Manufacturing cc: Matthew McMurdo
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United States securities and exchange commission logo
November 9, 2023
Min Jiang
Chief Executive Officer
SIPP International Industries, Inc.
69 Waterfall Blvd, The Ponds
Sydney, NSW 2769, Australia
Re:SIPP International Industries, Inc.
Amendment No. 6 to Registration Statement on Form S-1
Filed October 25, 2023
File No. 333-271830
Dear Min Jiang:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our October 16, 2023 letter.
Amendment No. 5 to Registration Statement on Form S-1 filed October 25, 2023
General
1.Please confirm in writing that you will notify us promptly of any changes to your
disclosure regarding or requested by the CSRC.
Please contact Eiko Yaoita Pyles at 202-551-3587 or Ernest Greene at 202-551-3733 if
you have questions regarding comments on the financial statements and related matters. Please
contact Thomas Jones at 202-551-3602 or Geoffrey Kruczek at 202-551-3641 with any other
questions.
Sincerely,
Division of Corporation Finance
FirstName LastNameMin Jiang
Comapany NameSIPP International Industries, Inc.
November 9, 2023 Page 2
FirstName LastName
Min Jiang
SIPP International Industries, Inc.
November 9, 2023
Page 2
Office of Manufacturing
cc: Matthew McMurdo