SEC Comment Letter 0000000000-24-011602 to Fintech Scion Ltd (FINR) (CIK 0001623590)
Fintech Scion Ltd (FINR) (CIK 0001623590)
Date: Oct. 15, 2024 · CIK: 0001623590 · Accession: 0000000000-24-011602
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File numbers found in text: 000-55685
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October 15, 2024
Colin Ellis
Chief Financial Officer and Director
Fintech Scion Limited
M Floor & 1st Floor
No. 33, Jalan Maharajalela
50150, Kuala Lumpur, Malaysia
Re:Fintech Scion Limited
Form 10-K for Fiscal Year Ended December 31, 2023
Amendment No. 4 to Form 10-K for Fiscal Year Ended December 31, 2023
Response dated October 11, 2024
File No. 000-55685
Dear Colin Ellis:
We have reviewed your October 11, 2024 response to our comment letter and have
the following comment(s).
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.
Unless we note otherwise, any references to prior comments are to comments in our
September 18, 2024 letter.
Amendment No. 4 to Form 10-K for Fiscal Year Ended December 31, 2023
General
1.We read your response to prior comment 1. Please file an Item 4.02 Form 8-K, since
your previously issued financial statements should no longer be relied upon due to the
restatement. Refer to General Instruction B.1 and Item 4.02 of Form 8-K. Also, file
the related amendment to your Form 10-K.
October 15, 2024
Page 2
Please contact Scott Stringer at 202-551-3272 or Rufus Decker at 202-551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please contact Rucha Pandit at 202-551-6022 or Dietrich King at 202-551-8071 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services