SEC Comment Letter 0000000000-23-013436 to SIPP International Industries, Inc. (SIPN) (CIK 0001128252) (SIPN)
SIPP International Industries, Inc. (SIPN) (CIK 0001128252)
Date: Dec. 8, 2023 · CIK: 0001128252 · Accession: 0000000000-23-013436
AI Filing Summary & Sentiment
File numbers found in text: 333-271830
Letter
United States securities and exchange commission logo December 8, 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. 7 to Registration Statement on Form S-1 Filed November 21, 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. Amendment No. 7 to Registration Statement on Form S-1 filed November 21, 2023 General 1.Please ensure that the disclosure throughout your filing is consistent. For example, we note the disclosure on the cover page about "ordinary shares" and the disclosure on the cover page and on page 7 that "this offering is contingent upon receipt of approval from the CSRC now" is not consistent with the disclosure elsewhere in your filing, including that you are not required to obtain CSRC approval prior to this offering. 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,
FirstName LastNameMin Jiang Comapany NameSIPP International Industries, Inc. December 8, 2023 Page 2 FirstName LastName Min Jiang SIPP International Industries, Inc. December 8, 2023 Page 2 Division of Corporation Finance Office of Manufacturing cc: Matthew McMurdo
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United States securities and exchange commission logo
December 8, 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. 7 to Registration Statement on Form S-1
Filed November 21, 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.
Amendment No. 7 to Registration Statement on Form S-1 filed November 21, 2023
General
1.Please ensure that the disclosure throughout your filing is consistent. For example, we
note the disclosure on the cover page about "ordinary shares" and the disclosure on the
cover page and on page 7 that "this offering is contingent upon receipt of approval from
the CSRC now" is not consistent with the disclosure elsewhere in your filing, including
that you are not required to obtain CSRC approval prior to this offering.
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,
FirstName LastNameMin Jiang
Comapany NameSIPP International Industries, Inc.
December 8, 2023 Page 2
FirstName LastName
Min Jiang
SIPP International Industries, Inc.
December 8, 2023
Page 2
Division of Corporation Finance
Office of Manufacturing
cc: Matthew McMurdo