SEC Comment Letter 0000000000-23-010769 to Meta Data Ltd (CIK 0001722380)
Meta Data Ltd (CIK 0001722380)
Date: Sept. 29, 2023 · CIK: 0001722380 · Accession: 0000000000-23-010769
AI Filing Summary & Sentiment
File numbers found in text: 001-38430
Referenced dates: August 16, 2023
Letter
United States securities and exchange commission logo September 29, 2023 Xiaoming Li Chief Executive Officer Meta Data Ltd Flat H 3/F, Haribest Industrial Building , 45-47 Au Pui Wan Street Sha Tin New Territories Hong Kong Re:Meta Data Ltd Annual Report on Form 20-F for the Fiscal Year Ended August 31, 2022 Filed December 30, 2022 Response dated August 16, 2023 File No. 001-38430 Dear Xiaoming Li: We have reviewed your August 16, 2023 response to our comment letter 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. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our August 10, 2023 letter. Response Letter dated August 16, 2023 Transfers Between Our Company and Our Subsidiaries, page 1 1.We note your response to comment 1, as well as your revised disclosure. Please revise to identify the particular entities that transferred and received the relevant cash transfers that you quantify.
FirstName LastNameXiaoming Li Comapany NameMeta Data Ltd September 29, 2023 Page 2 FirstName LastName Xiaoming Li Meta Data Ltd September 29, 2023 Page 2 Please contact Brian Fetterolf at 202-551-6613 or Jennifer López Molina at 202-551- 3792 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Joan Wu
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United States securities and exchange commission logo
September 29, 2023
Xiaoming Li
Chief Executive Officer
Meta Data Ltd
Flat H 3/F, Haribest Industrial Building , 45-47 Au Pui Wan Street
Sha Tin New Territories
Hong Kong
Re:Meta Data Ltd
Annual Report on Form 20-F for the Fiscal Year Ended August 31, 2022
Filed December 30, 2022
Response dated August 16, 2023
File No. 001-38430
Dear Xiaoming Li:
We have reviewed your August 16, 2023 response to our comment letter 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. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
August 10, 2023 letter.
Response Letter dated August 16, 2023
Transfers Between Our Company and Our Subsidiaries, page 1
1.We note your response to comment 1, as well as your revised disclosure. Please revise to
identify the particular entities that transferred and received the relevant cash transfers that
you quantify.
FirstName LastNameXiaoming Li
Comapany NameMeta Data Ltd
September 29, 2023 Page 2
FirstName LastName
Xiaoming Li
Meta Data Ltd
September 29, 2023
Page 2
Please contact Brian Fetterolf at 202-551-6613 or Jennifer López Molina at 202-551-
3792 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Joan Wu