Correspondence 0001213900-23-067967 from BAIYU Holdings, Inc. (BYU) (CIK 0001556266)
BAIYU Holdings, Inc. (BYU) (CIK 0001556266)
Date: Aug. 16, 2023 · CIK: 0001556266 · Accession: 0001213900-23-067967
AI Filing Summary & Sentiment
File numbers found in text: 001-36055
Letter
Division of Corporation Finance Office of Life Sciences Re: TD Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 10, 2023 SEC File No.: 001-36055
Dear Sir/Madam,
On behalf of TD Holdings, Inc. (the “Company”), we set forth below responses to the comment letter of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated as of August 8, 2023 with respect to the Company’s Annual Report on Form 10-K for the Fiscal Year ended December 31, 2022 (File No. 001-36055) filed with the Commission on March 10, 2023 (the “2022 Form 10-K”).
In response to the Staff’s comment, we respectively note that Item 101(g) of Regulation S-K does not apply to the Company as it is not a foreign private issuer. However, we note that the Company has indicated in its response to the Staff’s initial comment letter that it intends to add in its future filings certain disclosure that should be materially consistent with the substance of Item 101(g).
Thank you for your consideration in reviewing the above responses. If you have any questions or wish to discuss any aspect of the 2022 Form 10-K, please contact the undersigned at markli@magstonelaw.com.
Very truly yours,
/s/ Yue (Mark) Li
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CORRESP
1
filename1.htm
WWW.MAGSTONELAW.COM
293
Eisenhower
Parkway Suite 135
Livingston
NJ 07039
415
S Murphy Ave
Sunnyvale
Ca
94086
1180
Avenue of the
Americas
8th Floor
New York, NY
10036
1
Raffles Place -
Tower
2, #20-61
Singapore
048616
August
16, 2023
Division
of Corporation Finance Office of Life Sciences
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
DC 20549
Re:
TD Holdings,
Inc.
Form 10-K for
the Fiscal Year Ended December 31, 2022
Filed March
10, 2023
SEC File No.:
001-36055
Dear
Sir/Madam,
On
behalf of TD Holdings, Inc. (the “Company”), we set forth below responses to the comment letter of the staff (the
“Staff”) of the Securities and Exchange Commission (the “Commission”) dated as of August 8, 2023
with respect to the Company’s Annual Report on Form 10-K for the Fiscal Year ended December 31, 2022 (File No. 001-36055) filed
with the Commission on March 10, 2023 (the “2022 Form 10-K”).
In
response to the Staff’s comment, we respectively note that Item 101(g) of Regulation S-K does not apply to the Company as it is
not a foreign private issuer. However, we note that the Company has indicated in its response to the Staff’s initial comment letter
that it intends to add in its future filings certain disclosure that should be materially consistent with the substance of Item 101(g).
Thank you for your
consideration in reviewing the above responses. If you have any questions or wish to discuss any aspect of the 2022 Form 10-K, please
contact the undersigned at markli@magstonelaw.com.
Very truly yours,
/s/ Yue (Mark) Li
Yue (Mark) Li