Correspondence 0001213900-24-089357 from Next Technology Holding Inc. (NXTT)
Next Technology Holding Inc.
Date: Oct. 21, 2024 · CIK: 0001784970 · Accession: 0001213900-24-089357
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File numbers found in text: 001-41450
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CORRESP
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NEXT TECHNOLOGY HOLDING
INC.
October 21, 2024
Ms. Megan Masterson
Ms. Kathleen Collins
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange
Commission
100 F Street, NE
Washington, DC 20549
Re:
Next Technology Holding Inc.
Forms 10-K and 10-K/A for the Fiscal Year Ended
December 31, 2023
Response dated September 23, 2024
SEC File No.: 001-41450
Dear Ms. Masterson and Ms.
Collins,
Next Technology Holding Inc. (the “Company”)
is writing in response to the comment letter from the staff (the “Staff”) of the U.S. Securities and Exchange Commission,
dated September 30, 2024 (the “Comment Letter”), containing the Staff's comments relating to the Company’s Annual Report
on Form 10-K and 10K/A for the fiscal year ended December 31, 2023.
The Comment Letter requires that the Company
respond within ten business days or advise the Staff when the Company will respond. As discussed by email today, the Company respectfully
requests an extension of the original due date requested by the Staff to respond to the Comment Letter. The Company expects to submit
a complete response to the Comment Letter on or prior to November 4, 2024.
Thank you for your consideration of the extension
request. If you have any questions regarding the extension request or otherwise, please feel free to contact me by phone at +852 67966335
or by e-mail at contact@nxtttech.com.
Very truly yours,
/s/ Ken Tsang
Ken Tsang
Chief Financial Officer