SEC Comment Letter for E-Home Household Service Holdings Ltd (EJH) (CIK 0001769768) (EJH) — Mar 25, 2020
E-Home Household Service Holdings Ltd (EJH) (CIK 0001769768)
Date: March 25, 2020 · CIK: 0001769768 · Accession: 0000000000-20-002596
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File numbers found in text: 333-233468
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March 25, 2020
Wenshan Xie
Chief Executive Officer
E-Home Household Service Holdings Ltd
Floor 9, Building 14, HaixiBaiyue Town
No. 14 Duyuan Road, Luozhou Town
Cangshan District, Fuzhou City 350001
People’s Republic of China
Re:E-Home Household Service Holdings Ltd.
Amendment No. 3 to Registration Statement on Form F-1
Filed March 23, 2020
File No. 333-233468
Dear Mr. Xie:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form F-1/A filed March 23, 2020
Management's Discussion and Analysis of Financial Condition and Results of Operations
Overview, page 37
1.We note your risk factor disclosure highlighting the material adverse effect of the
Coronavirus on your business operations during February 2020 (as compared to February
2019). We also note your MD&A discussion focusing on the recent growth of your
business (represented by a comparison of revenues and net income between June 30, 2018
and June 30, 2019). Expand this discussion to address the reasonably known effect of the
Coronavirus pandemic on these growth indicators for fiscal 2020. For example, in light of
changing trends and the overall economic outlook since June 30, 2019, discuss how you
FirstName LastNameWenshan Xie
Comapany NameE-Home Household Service Holdings Ltd
March 25, 2020 Page 2
FirstName LastName
Wenshan Xie
E-Home Household Service Holdings Ltd
March 25, 2020
Page 2
expect the pandemic to impact your future operating results and near-and-long-term
financial condition.
You may contact Charles Eastman, Staff Accountant, at (202) 551-3794 or Robert S.
Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions regarding
comments on the financial statements and related matters. Please contact Larry Spirgel,
Assistant Director, at (202) 551-3810 with any other questions
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Kevin Sun, Esq.