Correspondence 0001104659-23-105211 from Senmiao Technology Ltd (AIHS) (CIK 0001711012) (AIHS)
Senmiao Technology Ltd (AIHS) (CIK 0001711012)
Date: Sept. 29, 2023 · CIK: 0001711012 · Accession: 0001104659-23-105211
AI Filing Summary & Sentiment
File numbers found in text: 333-274749
Letter
VIA EDGAR Division of Corporation Finance Office of Trade and Services Attention: Taylor Beech RE: Senmiao Technology Limited Registration Statement on Form S-3 Filed September 28, 2023 File No. 333-274749
Dear Ms. Taylor:
Senmiao Technology Limited (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 4:30 p.m., Eastern Time on Friday, September 29, 2023, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please do not hesitate to contact the undersigned at zhangxiaoyuan@ihongsen.com, or Elizabeth F. Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).
Very
truly yours,
/s/ Xiaoyuan Zhang
Show Raw Text
CORRESP 1 filename1.htm Senmiao Technology Limited 16F, Shihao Square, Middle Jiannan Blvd. High-Tech Zone, Chengdu Sichuan, People’s Republic of China September 29, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade and Services 100 F Street, NE Washington, D.C. 20549 Attention: Taylor Beech RE: Senmiao Technology Limited Registration Statement on Form S-3 Filed September 28, 2023 File No. 333-274749 Dear Ms. Taylor: Senmiao Technology Limited (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 4:30 p.m., Eastern Time on Friday, September 29, 2023, or as soon thereafter as may be practicable. We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have any questions, please do not hesitate to contact the undersigned at zhangxiaoyuan@ihongsen.com, or Elizabeth F. Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199). Very truly yours, /s/ Xiaoyuan Zhang Xiaoyuan Zhang Chief Financial Officer cc: Elizabeth Fei Chen, Esq.