Correspondence 0001213900-23-062573 from Sunrise New Energy Co., Ltd. (EPOW) (CIK 0001780731) (EPOW)
Sunrise New Energy Co., Ltd. (EPOW) (CIK 0001780731)
Date: Aug. 2, 2023 · CIK: 0001780731 · Accession: 0001213900-23-062573
AI Filing Summary & Sentiment
File numbers found in text: 333-272386
Referenced dates: July 27, 2023
Letter
Via Edgar Division of Corporation Office of Consumer Products Amendment No. 1 to Registration Statement on Form F-3 Filed July 13, 2023 File No. 333-272386
Re: Sunrise New Energy Co., Ltd.
Dear Ms. Beech:
This letter is in response to the letter dated July 27, 2023, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to Sunrise New Energy Co., Ltd. (the “Company”, “we”, or “our”). For ease of reference, we have recited the Commission’s comments in this response and numbered them accordingly. An amended registration statement on Form F-3 (the “Amendment”) is being filed to accompany this letter.
Registration Statement on Form F-3
Cover Page
1. We note your revised disclosure in response to comment 4 and reissue our comment in part. Here and throughout your filing, your disclosure should clarify that you are the primary beneficiary of the VIE for accounting purposes.
In response to the Staff’s comment, we have revised our disclosure throughout the filing to clarify that we are the primary beneficiary of the VIE for accounting purposes.
Prospectus Summary
Our Corporate Structure, page 1
2. We note your revised disclosure in response to comment 5. Please further revise to enlarge the names of the equity holders so that each name is legible.
In response to the Staff’s comment, we have further revised our corporate structure diagram on page 1 of the Amendment to enlarge the names of the equity holders so that each name is legible.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Haiping Hu
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CORRESP
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filename1.htm
August 2, 2023
Via Edgar
Ms. Taylor Beech
Division of Corporation
Office of Consumer Products
U.S. Securities and Exchange Commission
Re:
Sunrise New Energy Co., Ltd.
Amendment No. 1 to Registration Statement on Form F-3
Filed July 13, 2023
File No. 333-272386
Dear Ms. Beech:
This letter is in response to the letter dated
July 27, 2023, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to Sunrise New Energy Co., Ltd. (the “Company”, “we”, or “our”). For ease of reference,
we have recited the Commission’s comments in this response and numbered them accordingly. An amended registration statement on Form
F-3 (the “Amendment”) is being filed to accompany this letter.
Registration Statement on Form F-3
Cover Page
1.
We note your revised disclosure in response to comment 4 and reissue our comment in part. Here and throughout your filing, your disclosure should clarify that you are the primary beneficiary of the VIE for accounting purposes.
In response to the Staff’s comment,
we have revised our disclosure throughout the filing to clarify that we are the primary beneficiary of the VIE for accounting purposes.
Prospectus Summary
Our Corporate Structure, page 1
2.
We note your revised disclosure in response to comment 5. Please further revise to enlarge the names of the equity holders so that each name is legible.
In response to the Staff’s comment,
we have further revised our corporate structure diagram on page 1 of the Amendment to enlarge the names of the equity holders so that
each name is legible.
We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Haiping Hu
Name:
Haiping Hu
Title:
Chief Executive Officer
Cc: Ying Li, Esq.
Hunter Taubman Fischer & Li LLC