SEC Comment Letter 0000000000-24-006476 to Next Technology Holding Inc. (NXTT)
Next Technology Holding Inc.
Date: June 5, 2024 · CIK: 0001784970 · Accession: 0000000000-24-006476
AI Filing Summary & Sentiment
File numbers found in text: 001-41450
Letter
United States securities and exchange commission logo June 5, 2024 Ken Tsang Chief Financial Officer Next Technology Holding Inc. Ruoom 519, 05/F, Block T3, Qianhai Premier Finance Centre Unit 2, Guiwan Area, Nanshan District, Shenzhen, China 518000 Re:Next Technology Holding Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 001-41450 Dear Ken Tsang: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter 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 the comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2023 General 1.We note that your Form 10-K does not include an opinion from your independent registered public accounting firms at or for the years ended December 31, 2023 and December 31, 2022. As a result, your filing is considered to be materially deficient and you are not timely or current in your reporting obligations under the Exchange Act. Please amend your Form 10-K to include the reports from your independent registered accounting firms for each of the last two fiscal years. Refer to Rule 2.02 of Regulation S- X. In closing, 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.
FirstName LastNameKen Tsang Comapany NameNext Technology Holding Inc. June 5, 2024 Page 2 FirstName LastName Ken Tsang Next Technology Holding Inc. June 5, 2024 Page 2 Please contact Megan Akst at 202-551-3407 or Kathleen Collins at 202-551-3499 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Meng Lai
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United States securities and exchange commission logo
June 5, 2024
Ken Tsang
Chief Financial Officer
Next Technology Holding Inc.
Ruoom 519, 05/F, Block T3, Qianhai Premier Finance Centre Unit 2,
Guiwan Area, Nanshan District, Shenzhen, China 518000
Re:Next Technology Holding Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-41450
Dear Ken Tsang:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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
the comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2023
General
1.We note that your Form 10-K does not include an opinion from your independent
registered public accounting firms at or for the years ended December 31, 2023 and
December 31, 2022. As a result, your filing is considered to be materially deficient and
you are not timely or current in your reporting obligations under the Exchange Act. Please
amend your Form 10-K to include the reports from your independent registered
accounting firms for each of the last two fiscal years. Refer to Rule 2.02 of Regulation S-
X.
In closing, 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.
FirstName LastNameKen Tsang
Comapany NameNext Technology Holding Inc.
June 5, 2024 Page 2
FirstName LastName
Ken Tsang
Next Technology Holding Inc.
June 5, 2024
Page 2
Please contact Megan Akst at 202-551-3407 or Kathleen Collins at 202-551-3499 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Meng Lai