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SEC Comment Letter 0000000000-23-007757 to iClick Interactive Asia Group Ltd (ICLK) (CIK 0001697818) (AMBR)

iClick Interactive Asia Group Ltd (ICLK) (CIK 0001697818)
Date: July 20, 2023 · CIK: 0001697818 · Accession: 0000000000-23-007757

AI Filing Summary & Sentiment

File numbers found in text: 001-38313

Date
July 20, 2023
Author
Not clearly detected
Form
UPLOAD
Company
iClick Interactive Asia Group Ltd (ICLK) (CIK 0001697818)

Letter

United States securities and exchange commission logo July 20, 2023 Jian Tang Chief Executive Officer iClick Interactive Asia Group Ltd Prosperity Millennia Plaza, 663 King’s Road, Quarry Bay Hong Kong S.A.R. People’s Republic of China Re:iClick Interactive Asia Group Ltd Form 20-F for the Year Ended December 31, 2022 Filed May 11, 2023 File No. 001-38313 Dear Jian Tang: We have limited our review of your filing to the submission and/or disclosures as required by Item 16I of Form 20-F and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to these comments, we may have additional comments. Form 20-F for the Year Ended December 31, 2022 Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 162 1.We note your statement that you reviewed your register of members and public filings made by your shareholders in connection with your required submission under paragraph (a). Please supplementally describe any additional materials that were reviewed and tell us whether you relied upon any legal opinions or third party certifications such as affidavits as the basis for your submission. In your response, please provide a similarly detailed discussion of the materials reviewed and legal opinions or third party certifications relied upon in connection with the required disclosures under paragraphs (b)(2) and (3).

FirstName LastNameJian Tang Comapany NameiClick Interactive Asia Group Ltd July 20, 2023 Page 2 FirstName LastName Jian Tang iClick Interactive Asia Group Ltd July 20, 2023 Page 2 2.We note that your disclosures pursuant to Items 16I(b)(2), (b)(3) and (b)(5) are provided for “the Company,” which you appear to indicate on page 1 of your Form 20-F refers to iClick Interactive Asia Group Limited without its subsidiaries. Please note that Item 16I(b) requires that you provide disclosures for yourself and your consolidated foreign operating entities, including variable interest entities or similar structures. To clarify this matter, please provide us with the following information: •With respect to (b)(2), please supplementally clarify the jurisdictions in which your consolidated foreign operating entities are organized or incorporated and provide the percentage of your shares or the shares of your consolidated operating entities owned by governmental entities in each foreign jurisdiction in which you have consolidated operating entities in your supplemental response. •With respect to (b)(3) and (b)(5), please provide the required information for you and all of your consolidated foreign operating entities in your supplemental response. 3.In order to clarify the scope of your review, please supplementally describe the steps you have taken to confirm that none of the members of your board or the boards of your consolidated foreign operating entities are officials of the Chinese Communist Party. For instance, please tell us how the board members’ current or prior memberships on, or affiliations with, committees of the Chinese Communist Party factored into your determination. In addition, please tell us whether you have relied upon third party certifications such as affidavits as the basis for your disclosure. 4.With respect to your disclosure pursuant to Item 16I(b)(5), we note that you have included language that such disclosure is “to our best knowledge.” Please supplementally confirm without qualification, if true, that your articles and the articles of your consolidated foreign operating entities do not contain wording from any charter of the Chinese Communist Party. 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 Kyle Wiley at (202) 344-5791 or Jennifer Thompson at (202) 551-3737 with any questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Shuang Zhao

Show Raw Text
United States securities and exchange commission logo
July 20, 2023
Jian Tang
Chief Executive Officer
iClick Interactive Asia Group Ltd
Prosperity Millennia Plaza, 663 King’s Road, Quarry Bay
Hong Kong S.A.R.
People’s Republic of China
Re:iClick Interactive Asia Group Ltd
Form 20-F for the Year Ended December 31, 2022
Filed May 11, 2023
File No. 001-38313
Dear Jian Tang:
            We have limited our review of your filing to the submission and/or disclosures as
required by Item 16I of Form 20-F and have the following comments. In some of our comments,
we may ask you to provide us with information so we may better understand your disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.
            After reviewing your response to these comments, we may have additional comments.
Form 20-F for the Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 162
1.We note your statement that you reviewed your register of members and public filings
made by your shareholders in connection with your required submission under paragraph
(a). Please supplementally describe any additional materials that were reviewed and tell us
whether you relied upon any legal opinions or third party certifications such as affidavits
as the basis for your submission. In your response, please provide a similarly detailed
discussion of the materials reviewed and legal opinions or third party certifications relied
upon in connection with the required disclosures under paragraphs (b)(2) and (3).

 FirstName LastNameJian Tang
 Comapany NameiClick Interactive Asia Group Ltd
 July 20, 2023 Page 2
 FirstName LastName
Jian Tang
iClick Interactive Asia Group Ltd
July 20, 2023
Page 2
2.We note that your disclosures pursuant to Items 16I(b)(2), (b)(3) and (b)(5) are provided
for “the Company,” which you appear to indicate on page 1 of your Form 20-F refers to
iClick Interactive Asia Group Limited without its subsidiaries. Please note that Item
16I(b) requires that you provide disclosures for yourself and your consolidated foreign
operating entities, including variable interest entities or similar structures. To clarify this
matter, please provide us with the following information:
•With respect to (b)(2), please supplementally clarify the jurisdictions in which your
consolidated foreign operating entities are organized or incorporated and provide the
percentage of your shares or the shares of your consolidated operating entities owned
by governmental entities in each foreign jurisdiction in which you have consolidated
operating entities in your supplemental response.
•With respect to (b)(3) and (b)(5), please provide the required information for you and
all of your consolidated foreign operating entities in your supplemental response.
3.In order to clarify the scope of your review, please supplementally describe the steps you
have taken to confirm that none of the members of your board or the boards of your
consolidated foreign operating entities are officials of the Chinese Communist Party. For
instance, please tell us how the board members’ current or prior memberships on, or
affiliations with, committees of the Chinese Communist Party factored into your
determination. In addition, please tell us whether you have relied upon third party
certifications such as affidavits as the basis for your disclosure.
4.With respect to your disclosure pursuant to Item 16I(b)(5), we note that you have included
language that such disclosure is “to our best knowledge.” Please supplementally confirm
without qualification, if true, that your articles and the articles of your consolidated
foreign operating entities do not contain wording from any charter of the Chinese
Communist Party.
            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 Kyle Wiley at (202) 344-5791 or Jennifer Thompson at (202) 551-3737
with any questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc:       Shuang Zhao