Correspondence 0001213900-25-000431 from Next Technology Holding Inc. (NXTT)
Next Technology Holding Inc.
Date: Jan. 2, 2025 · CIK: 0001784970 · Accession: 0001213900-25-000431
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File numbers found in text: 001-41450
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Technology Holding Inc.
January 2, 2025
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.
Item 4.02 Form 8-K Filed on December 12, 2024
File No. 001-41450
Dear Sir/Madam,
We hereby respectfully
submit this letter setting forth the responses to the comment letter of the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) with respect to the Form 8-K of Next Technology Holding Inc. (formerly known
as WeTrade Group Inc.) (the “Company” or “we”) filed on December 12, 2024 (the “Original
8-K”) in connection with the amendment to Company’s financial statements for the quarter ended June 30, 2024. For your
convenience, the Staff’s comments set forth in the comment letter of the Staff are repeated below in bold and italics, followed
in each case by our responses.
Please note that, unless
otherwise indicated, all references to page numbers in the responses below are references to the page numbers in the Amendment No.1 to
the Original 8-K (the “8-K Amendment”), filed concurrently with the submission of this letter.
Form 8-K filed December 12, 2024
General
1.
Please revise to disclose the date the board of directors determined that the June 30, 2024 financial statements could no longer be relied upon due to the error in your financial statements. Also, include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer(s), discussed the matters disclosed in the filing with your independent accountant. Refer to Item 4.02(a) of Form 8-K.
Response: In response to Staff’s comment,
we have revised our disclosure on page 2 of the 8-K Amendment.
*****
Thank you for your consideration in reviewing
the above responses. If you have any questions or further comments, please contact the undersigned by phone at +852 67966335 or by e-mail
at contact@nxtttech.com.
Very truly yours,
/s/ Eve Chan
Eve Chan