SEC Comment Letter 0000000000-23-008618 to BAIYU Holdings, Inc. (BYU) (CIK 0001556266)
BAIYU Holdings, Inc. (BYU) (CIK 0001556266)
Date: Aug. 8, 2023 · CIK: 0001556266 · Accession: 0000000000-23-008618
AI Filing Summary & Sentiment
File numbers found in text: 001-36055
Letter
United States securities and exchange commission logo August 8, 2023 Tianshi (Stanley) Yang Chief Financial Officer TD Holdings, Inc. 139, Xinzhou 11th Street , Futian District Shenzhen , Guangdong, PRC 518000 Re:TD Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Response Dated July 24, 2023 File No. 001-36055 Dear Tianshi (Stanley) Yang: We have reviewed your July 24, 2023 response to our comment letter and have the following comment. In our 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 July 10, 2023 letter. Response Dated July 24, 2023 General 1.We note your response to comment 9 and reissue in part. In future filings, please include a separate "Enforceability" section consistent with Item 101(g) of Regulation S-K.
FirstName LastNameTianshi (Stanley) Yang Comapany NameTD Holdings, Inc. August 8, 2023 Page 2 FirstName LastName Tianshi (Stanley) Yang TD Holdings, Inc. August 8, 2023 Page 2 You may contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at 202-551-3307 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
August 8, 2023
Tianshi (Stanley) Yang
Chief Financial Officer
TD Holdings, Inc.
139, Xinzhou 11th Street , Futian District
Shenzhen , Guangdong, PRC 518000
Re:TD Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Response Dated July 24, 2023
File No. 001-36055
Dear Tianshi (Stanley) Yang:
We have reviewed your July 24, 2023 response to our comment letter and have the
following comment. In our 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
July 10, 2023 letter.
Response Dated July 24, 2023
General
1.We note your response to comment 9 and reissue in part. In future filings, please include a
separate "Enforceability" section consistent with Item 101(g) of Regulation S-K.
FirstName LastNameTianshi (Stanley) Yang
Comapany NameTD Holdings, Inc.
August 8, 2023 Page 2
FirstName LastName
Tianshi (Stanley) Yang
TD Holdings, Inc.
August 8, 2023
Page 2
You may contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at 202-551-3307
if you have questions regarding comments on the financial statements and related
matters. Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services