SEC Company Response from Akso Health Group (AHG) (CIK 0001702318) (AHG) — Sep 29, 2017
Akso Health Group (AHG) (CIK 0001702318)
Date: Sept. 29, 2017 · CIK: 0001702318 · Accession: 0001104659-17-059927
AI Filing Summary & Sentiment
Letter
VIA EDGAR AND OVERNIGHT COURIER Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7561 Re: Hexindai Inc. (CIK No. 0001702318) Registration Statement on Form F-1
Dear Ms. Martin:
On behalf of our client, Hexindai Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today four courtesy copies of the Registration Statement together with the exhibit volume, marked to show changes to the draft Registration Statement confidentially submitted to the staff of the Commission (the “Staff”) on September 19, 2017.
In accordance with the Jumpstart Our Business Startups Act, the Company plans to file an amendment to the Registration Statement containing the estimated price range and offering size and launch the road show at least 15 days after the date hereof. In accordance with the Jumpstart Our Business
ABU DHABI | BEIJING | BRUSSELS | DUBAI | FRANKFURT | HONG KONG | LONDON | MENLO PARK | MILAN | NEW YORK
PARIS | ROME | SAN FRANCISCO | SÃO PAULO | SAUDI ARABIA* | SHANGHAI | SINGAPORE | TOKYO | TORONTO | WASHINGTON, DC
SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS.
*DR. SULTAN ALMASOUD & PARTNERS IN ASSOCIATION WITH SHEARMAN & STERLING LLP
Startups Act, the Company is filing publicly all draft registration statements confidentially submitted to the Commission. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
Should you have any questions about the responses contained herein, please contact me at (852) 2978-8028 (office) or by email at stephanie.tang@shearman.com. Questions relating to accounting and auditing matters of the Company may also be directed to Rong Liu, partner at Marcum Bernstein & Pinchuk LLP, by phone at (86)159-0122-8727 or via email at rong.liu@marcumbp.com.
Sincerely yours,
/s/ Stephanie Tang
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CORRESP 1 filename1.htm 谢尔曼·思特灵律师事务所 SOLICITORS AND INTERNATIONAL LAWYERS 12TH FLOOR GLOUCESTER TOWER | THE LANDMARK | 15 QUEEN’S ROAD CENTRAL | HONG KONG 香港 | 中环 | 皇后大道中十五号 | 置地广场 | 告罗士打大厦十二楼 WWW.SHEARMAN.COM | T 电话 +852.2978.8000 | F 传真 +852.2978.8099 PARTNERS Matthew D. Bersani Nils Eliasson Sidharth Bhasin † Colin Law Brian G. Burke † Paul Strecker † Lorna Xin Chen Paloma P. Wang Peter C.M. Chen Alan Y.L. Yeung REGISTERED FOREIGN LAWYERS Emmanuel Jacomy ‡ Shichun Tang ‡‡ Xiaogang Wang ‡‡ September 29, 2017 VIA EDGAR AND OVERNIGHT COURIER Erin E. Martin, Special Counsel David Lin, Staff Attorney Michael Henderson, Staff Accountant Robert Klein, Staff Accountant Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7561 Re: Hexindai Inc. (CIK No. 0001702318) Registration Statement on Form F-1 Dear Ms. Martin: On behalf of our client, Hexindai Inc., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR with the Securities and Exchange Commission (the “Commission”). To facilitate your review, we have separately delivered to you today four courtesy copies of the Registration Statement together with the exhibit volume, marked to show changes to the draft Registration Statement confidentially submitted to the staff of the Commission (the “Staff”) on September 19, 2017. In accordance with the Jumpstart Our Business Startups Act, the Company plans to file an amendment to the Registration Statement containing the estimated price range and offering size and launch the road show at least 15 days after the date hereof. In accordance with the Jumpstart Our Business ABU DHABI | BEIJING | BRUSSELS | DUBAI | FRANKFURT | HONG KONG | LONDON | MENLO PARK | MILAN | NEW YORK PARIS | ROME | SAN FRANCISCO | SÃO PAULO | SAUDI ARABIA* | SHANGHAI | SINGAPORE | TOKYO | TORONTO | WASHINGTON, DC SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS. *DR. SULTAN ALMASOUD & PARTNERS IN ASSOCIATION WITH SHEARMAN & STERLING LLP Startups Act, the Company is filing publicly all draft registration statements confidentially submitted to the Commission. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering. Should you have any questions about the responses contained herein, please contact me at (852) 2978-8028 (office) or by email at stephanie.tang@shearman.com. Questions relating to accounting and auditing matters of the Company may also be directed to Rong Liu, partner at Marcum Bernstein & Pinchuk LLP, by phone at (86)159-0122-8727 or via email at rong.liu@marcumbp.com. Sincerely yours, /s/ Stephanie Tang Stephanie Tang Enclosures CC: Zhou Xinming, Chief Executive Officer and Director, Hexindai Inc. Qisen Zhang, Chief Financial Officer, Hexindai Inc. Fang Liu, Attorney at Law, Mei & Mark LLP Rong Liu, Partner, Marcum Bernstein & Pinchuk LLP 2