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SEC Comment Letter 0000000000-23-010774 to Senmiao Technology Ltd (AIHS) (CIK 0001711012) (AIHS)

Senmiao Technology Ltd (AIHS) (CIK 0001711012)
Date: Sept. 29, 2023 · CIK: 0001711012 · Accession: 0000000000-23-010774

AI Filing Summary & Sentiment

File numbers found in text: 333-274749

Date
September 29, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Senmiao Technology Ltd (AIHS) (CIK 0001711012)

Letter

United States securities and exchange commission logo September 29, 2023 Xiaoyuan Zhang Chief Financial Officer Senmiao Technology Ltd 16F, Shihao Square, Middle Jiannan Blvd. High-Tech Zone, Chengdu Sichuan, People’s Republic of China 610000 Re:Senmiao Technology Ltd Registration Statement on Form S-3 Filed September 28, 2023 File No. 333-274749 Dear Xiaoyuan Zhang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Taylor Beech at 202-551-4515 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Elizabeth F. Chen, Esq.

Show Raw Text
United States securities and exchange commission logo
September 29, 2023
Xiaoyuan Zhang
Chief Financial Officer
Senmiao Technology Ltd
16F, Shihao Square, Middle Jiannan Blvd.
High-Tech Zone, Chengdu
Sichuan, People’s Republic of China 610000
Re:Senmiao Technology Ltd
Registration Statement on Form S-3
Filed September 28, 2023
File No. 333-274749
Dear Xiaoyuan Zhang:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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 Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Elizabeth F. Chen, Esq.