SEC Comment Letter 0000000000-23-010182 to SUIC Worldwide Holdings Ltd. (SUIC) (CIK 0001394108) (SUIC)
SUIC Worldwide Holdings Ltd. (SUIC) (CIK 0001394108)
Date: Sept. 14, 2023 · CIK: 0001394108 · Accession: 0000000000-23-010182
AI Filing Summary & Sentiment
File numbers found in text: 000-53737
Letter
United States securities and exchange commission logo September 14, 2023 Yanru Zhou Chief Financial Officer SUIC Worldwide Holdings Ltd. 136-20 38th Ave. Unit 3G Flushing , NY 11354 Re:SUIC Worldwide Holdings Ltd. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed June 30, 2023 Form 10-Q for the Quarterly Period Ended March 31, 2023 Filed July 3, 2023 File No. 000-53737 Dear Yanru Zhou: We have reviewed your September 12, 2023 response to our comment letter and have the following comment. In this 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 7, 2012 letter. Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2022 Report of Independent Registered Public Accounting Firm, page F-1 1.We see from your response to our prior comment 1 that you changed the date of the auditor's report. Please file the report as prepared by your auditor. It is not appropriate for you to revise their report. The date of the report needs to coincide with the work performed by them and should be dated by the auditor. Please discuss with your auditor and file the report issued by them. Please also ask your auditor to tell us if they updated their audit procedures at any point after the date of their report. You may contact Julie Sherman at (202) 551-3640 or Brian Cascio, Accounting Branch
FirstName LastNameYanru Zhou Comapany NameSUIC Worldwide Holdings Ltd. September 14, 2023 Page 2 FirstName LastName Yanru Zhou SUIC Worldwide Holdings Ltd. September 14, 2023 Page 2 Chief, at (202) 551-3676 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
September 14, 2023
Yanru Zhou
Chief Financial Officer
SUIC Worldwide Holdings Ltd.
136-20 38th Ave. Unit 3G
Flushing , NY 11354
Re:SUIC Worldwide Holdings Ltd.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed June 30, 2023
Form 10-Q for the Quarterly Period Ended March 31, 2023
Filed July 3, 2023
File No. 000-53737
Dear Yanru Zhou:
We have reviewed your September 12, 2023 response to our comment letter and have the
following comment. In this 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 this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
September 7, 2012 letter.
Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2022
Report of Independent Registered Public Accounting Firm, page F-1
1.We see from your response to our prior comment 1 that you changed the date of the
auditor's report. Please file the report as prepared by your auditor. It is not appropriate for
you to revise their report. The date of the report needs to coincide with the work
performed by them and should be dated by the auditor. Please discuss with your auditor
and file the report issued by them. Please also ask your auditor to tell us if they updated
their audit procedures at any point after the date of their report.
You may contact Julie Sherman at (202) 551-3640 or Brian Cascio, Accounting Branch
FirstName LastNameYanru Zhou
Comapany NameSUIC Worldwide Holdings Ltd.
September 14, 2023 Page 2
FirstName LastName
Yanru Zhou
SUIC Worldwide Holdings Ltd.
September 14, 2023
Page 2
Chief, at (202) 551-3676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services