SEC Comment Letter 0000000000-24-000335 to Arem Pacific Corp (ARPC) (CIK 0001435812)
Arem Pacific Corp (ARPC) (CIK 0001435812)
Date: Jan. 10, 2024 · CIK: 0001435812 · Accession: 0000000000-24-000335
AI Filing Summary & Sentiment
File numbers found in text: 333-207099
Letter
United States securities and exchange commission logo January 10, 2024 Xin Jin President and Chief Financial Officer Arem Pacific Corporation 271 Blackburn Road Mount Waverly Victoria, Australia 3149 Re:Arem Pacific Corporation Form 10-K for Fiscal Year Ended June 30, 2023 File No. 333-207099 Dear Xin Jin: 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 this 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. For 10-K for Fiscal Year Ended June 30, 2023 Report of Independent Registered Public Accounting Firm, page 22 1.Please amend your filing to include an audit opinion on the financial statements presented as of and for the year ended June 30, 2022. Refer to PCAOB AS 3101 and Rules 2- 02(a)(4) and 8-02 of Regulation S-X. Also, the audit report needs to state the city within the country from which the report was issued pursuant to PCAOB AS 3101.10c.
FirstName LastNameXin Jin Comapany NameArem Pacific Corporation January 10, 2024 Page 2 FirstName LastName Xin Jin Arem Pacific Corporation January 10, 2024 Page 2 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 Robert Shapiro at 202-551-3273 or Doug Jones at 202-551-3309 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
January 10, 2024
Xin Jin
President and Chief Financial Officer
Arem Pacific Corporation
271 Blackburn Road
Mount Waverly
Victoria, Australia 3149
Re:Arem Pacific Corporation
Form 10-K for Fiscal Year Ended June 30, 2023
File No. 333-207099
Dear Xin Jin:
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 this
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.
For 10-K for Fiscal Year Ended June 30, 2023
Report of Independent Registered Public Accounting Firm, page 22
1.Please amend your filing to include an audit opinion on the financial statements presented
as of and for the year ended June 30, 2022. Refer to PCAOB AS 3101 and Rules 2-
02(a)(4) and 8-02 of Regulation S-X. Also, the audit report needs to state the city within
the country from which the report was issued pursuant to PCAOB AS 3101.10c.
FirstName LastNameXin Jin
Comapany NameArem Pacific Corporation
January 10, 2024 Page 2
FirstName LastName
Xin Jin
Arem Pacific Corporation
January 10, 2024
Page 2
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 Robert Shapiro at 202-551-3273 or Doug Jones at 202-551-3309 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services