Correspondence 0001213900-25-004644 from Next Technology Holding Inc. (NXTT)
Next Technology Holding Inc.
Date: Jan. 17, 2025 · CIK: 0001784970 · Accession: 0001213900-25-004644
AI Filing Summary & Sentiment
File numbers found in text: 001-41450
Letter
Division of Corporation Finance Office of Technology Next Technology Holding Inc. Item 4.02 Form 8-K filed on December 12, 2024 Item 4.02 Form 8-K/A filed on January 2, 2025 File No. 001-41450
Re:
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”), dated January 13, 2025, with respect to the Form 8-K of Next Technology Holding Inc. (formerly known as WeTrade Group Inc.) (the “Company” or “we”) originally filed on December 12, 2024 (the “Q1 8-K). 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 Q1 8-K (the “8-K Amendment”), which is filed concurrently with the submission of this letter.
Item 4.02 Form 8-K Filed on December 12, 2024
General
1.
You state in your response to prior comment 1, the audit committee reached its final determination on December 10, 2024, that the March 31, 2024 financial statements could no longer be relied after the audit committee and its advisors had fully evaluated all relevant facts and circumstances and addressed all related Commission comments. The restatement of the March 31, 2024 financial statements was not the result of the Staff's comments. Regardless, considering you restated the financial statements in the March 31, 2024 Form 10-Q on September 12, 2024 to correct material errors, it remains unclear why management was unable to conclude that those financials statements could not longer be relied upon at the time the Form 10-Q/A was filed. Please further explain or revise your Form 8-K accordingly.
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
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Next
Technology Holding Inc.
January 17, 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
Item 4.02 Form 8-K/A filed on January 2, 2025
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”), dated January 13, 2025, with respect to the Form 8-K of Next Technology Holding
Inc. (formerly known as WeTrade Group Inc.) (the “Company” or “we”) originally filed on December
12, 2024 (the “Q1 8-K). 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 Q1 8-K (the “8-K Amendment”), which is filed concurrently with the submission of this letter.
Item 4.02 Form 8-K Filed on December 12, 2024
General
1.
You state in your response to prior
comment 1, the audit committee reached its final determination on December 10, 2024, that the March 31, 2024 financial statements
could no longer be relied after the audit committee and its advisors had fully evaluated all relevant facts and circumstances and
addressed all related Commission comments. The restatement of the March 31, 2024 financial statements was not the result of the
Staff's comments. Regardless, considering you restated the financial statements in the March 31, 2024 Form 10-Q on September 12,
2024 to correct material errors, it remains unclear why management was unable to conclude that those financials statements could not
longer be relied upon at the time the Form 10-Q/A was filed. Please further explain or revise your Form 8-K accordingly.
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