SEC Comment Letter 0000000000-23-008951 to Niu Technologies (NIU)
Niu Technologies
Date: Aug. 16, 2023 · CIK: 0001744781 · Accession: 0000000000-23-008951
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File numbers found in text: 001-38696
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United States securities and exchange commission logo
August 16, 2023
Fion Wenjuan Zhou
Chief Financial Officer
Niu Technologies
No.1 Building, No. 195 Huilongguan East Road,
Changping District, Beijing 102208
People’s Republic of China
Re:Niu Technologies
Annual Report on Form 20-F for the Fiscal Year Ended December 31, 2022
Filed April 21, 2023
File No. 001-38696
Dear Fion Wenjuan Zhou:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing