SEC Company Response from TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941) (TIRX) — Jan 14, 2020
TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941)
Date: Jan. 14, 2020 · CIK: 0001782941 · Accession: 0001104659-20-004063
AI Filing Summary & Sentiment
File numbers found in text: 333-235727
Referenced dates: January 8, 2020
Letter
VIA EDGAR Division of Corporation Office of Consumer Products TIAN RUIXIANG Holdings Ltd Draft Registration Statement on Form F-1 Filed December 27, 2019 File No. 333-235727
Dear Ms. Paik:
This letter is in response to the letter dated January 8, 2020 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) addressed to TIAN RUIXIANG Holdings 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 amendment to the registration statement on Form F-1 (the “Amendment No.1”) is being filed to accompany this letter.
Registration Statement on Form F-1 filed December 27, 2019
Index to Consolidated Financial Statements, page F-1
1. Please revise your filing to provide audited financial statements through October 31, 2019 as required by Item 8.a.4. of Form 20-F. Alternatively, if true, file as an exhibit to your registration statement the representation identified in Instruction 2 to Item 8.A.4. of Form 20-F.
In response to the Staff’s comment, the Company is, via EDGAR, submitting to the Commission a letter that provides the representation identified in Instruction 2 to Item 8.A.4. of Form 20-F (the “Letter”), as well as filing the Letter as an exhibit to Amendment No.1.
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/ Zhe Wang
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CORRESP
1
filename1.htm
January 14,
2020
VIA EDGAR
Ms. Irene Paik
U.S. Securities and Exchange Commission
Division of Corporation
Office of Consumer Products
100 F. Street, N.E.
Washington, D.C. 20549
Re:
TIAN RUIXIANG Holdings Ltd
Draft Registration Statement on Form F-1
Filed December 27, 2019
File No. 333-235727
Dear Ms. Paik:
This letter is in response to the letter
dated January 8, 2020 from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
addressed to TIAN RUIXIANG Holdings 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 amendment
to the registration statement on Form F-1 (the “Amendment No.1”) is being filed to accompany this letter.
Registration Statement on Form F-1
filed December 27, 2019
Index to Consolidated Financial Statements,
page F-1
1. Please revise your filing to provide audited financial statements through October 31, 2019 as required by Item 8.a.4. of Form 20-F.
Alternatively, if true, file as an exhibit to your registration statement the representation identified in Instruction 2 to Item
8.A.4. of Form 20-F.
In response to the Staff’s comment,
the Company is, via EDGAR, submitting to the Commission a letter that provides the representation identified in Instruction 2 to
Item 8.A.4. of Form 20-F (the “Letter”), as well as filing the Letter as an exhibit to Amendment No.1.
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/ Zhe Wang
Name: Zhe Wang
Title: Chief Executive Officer
Cc: Ying Li, Esq.
Hunter Taubman Fischer & Li LLC