Correspondence 0001829126-23-007950 from SIPP International Industries, Inc. (SIPN) (CIK 0001128252) (SIPN)
SIPP International Industries, Inc. (SIPN) (CIK 0001128252)
Date: Dec. 11, 2023 · CIK: 0001128252 · Accession: 0001829126-23-007950
AI Filing Summary & Sentiment
File numbers found in text: 333-271830
Letter
Via Edgar Division of Corporation Finance Attention: Eiko Yaoita Pyles Re: SIPP International Industries, Inc. Amendment No. 7 to Registration Statement on Form S-1 Filed November 21, 2023 File No. 333-271830
Dear Sir or Madam:
SIPP International Industries, Inc. (the “Company”) is filing amendment number 8 (the “Amendment”) to the Registration Statement on Form S-1/A (the “Registration Statement”) in response to your recent review letter addressed to Min Jiang, Chief Executive Officer of the Company, dated December 8, 2023 (the “SEC Letter”). This response letter, along with the amended Registration Statement, addresses the concerns you have expressed. The following numbered responses correspond to the comment numbers in the SEC Letter.
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.
We have removed all inconsistencies throughout.
Please direct your correspondence regarding this matter to the undersigned.
Very truly yours,
/s/ Min Jiang
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SIPP
International Industries, Inc.
50
West Liberty Street Suite 880
Reno,
NV 89501
December
11, 2023
Via
Edgar
United
State Securities and Exchange Commission
Division
of Corporation Finance
100
F. Street, N.E.
Washington,
DC 20549
Attention: Eiko
Yaoita Pyles
Ernest
Greene
Thomas
Jones
Geoff
Kruczek
Re: SIPP
International Industries, Inc.
Amendment
No. 7 to Registration Statement on Form S-1
Filed
November 21, 2023
File
No. 333-271830
Dear
Sir or Madam:
SIPP
International Industries, Inc. (the “Company”) is filing amendment number 8 (the “Amendment”) to the Registration
Statement on Form S-1/A (the “Registration Statement”) in response to your recent review letter addressed to Min Jiang, Chief
Executive Officer of the Company, dated December 8, 2023 (the “SEC Letter”). This response letter, along with the amended
Registration Statement, addresses the concerns you have expressed. The following numbered responses correspond to the comment numbers
in the SEC Letter.
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.
We
have removed all inconsistencies throughout.
Please
direct your correspondence regarding this matter to the undersigned.
Very truly yours,
/s/ Min Jiang
Min Jiang