SEC Comment Letter 0000000000-24-009398 to Troops, Inc. /Cayman Islands/ (TROO) (CIK 0001412095) (TROO)
Troops, Inc. /Cayman Islands/ (TROO) (CIK 0001412095)
Date: Aug. 15, 2024 · CIK: 0001412095 · Accession: 0000000000-24-009398
AI Filing Summary & Sentiment
File numbers found in text: 001-35016
Letter
August 15, 2024 Raleigh Siu Lau Chief Executive Officer Troops, Inc. Unit A, 18/F, 8 Fui Yiu Kok Street Tsuen Wan, New Territories, Hong Kong Re:Troops, Inc. Form 20-F for the Fiscal Year ended December 31, 2023 Filed April 29, 2024 File No. 001-35016 Dear Raleigh Siu Lau: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 20-F for the Fiscal Year ended December 31, 2023 Exhibit 13.1, page 1 1.We note that the certifications at Exhibit 13.1 appear to relate to your Form 20-F for the fiscal year ended December 31, 2022, rather than the Form 20-F that you filed on April 29, 2024, covering the fiscal year ended December 31, 2023.
Please file a complete amendment to your annual report to include currently dated certifications that reference and pertain to the more recent annual report.
In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Yolanda Guobadia at 202-551-3562 or John Cannarella at 202-551-3337
August 15, 2024 Page 2 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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August 15, 2024
Raleigh Siu Lau
Chief Executive Officer
Troops, Inc.
Unit A, 18/F, 8 Fui Yiu Kok Street
Tsuen Wan, New Territories, Hong Kong
Re:Troops, Inc.
Form 20-F for the Fiscal Year ended December 31, 2023
Filed April 29, 2024
File No. 001-35016
Dear Raleigh Siu Lau:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 20-F for the Fiscal Year ended December 31, 2023
Exhibit 13.1, page 1
1.We note that the certifications at Exhibit 13.1 appear to relate to your Form 20-F for the
fiscal year ended December 31, 2022, rather than the Form 20-F that you filed on April
29, 2024, covering the fiscal year ended December 31, 2023.
Please file a complete amendment to your annual report to include currently dated
certifications that reference and pertain to the more recent annual report.
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Yolanda Guobadia at 202-551-3562 or John Cannarella at 202-551-3337
August 15, 2024
Page 2
with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation