SEC Comment Letter 0000000000-24-004752 to UTime Ltd (WTO) (CIK 0001789299) (WTO)
UTime Ltd (WTO) (CIK 0001789299)
Date: April 29, 2024 · CIK: 0001789299 · Accession: 0000000000-24-004752
AI Filing Summary & Sentiment
File numbers found in text: 333-278912
Letter
United States securities and exchange commission logo April 29, 2024 Hengcong Qiu Chief Executive Officer UTime Ltd 7th Floor, Building 5A Shenzhen Software Industry Base, Nanshan District Shenzhen, PRC, 518061 Re:UTime Ltd Registration Statement on Form F-3 Filed April 24, 2024 File No. 333-278912 Dear Hengcong Qiu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
April 29, 2024
Hengcong Qiu
Chief Executive Officer
UTime Ltd
7th Floor, Building 5A
Shenzhen Software Industry Base, Nanshan District
Shenzhen, PRC, 518061
Re:UTime Ltd
Registration Statement on Form F-3
Filed April 24, 2024
File No. 333-278912
Dear Hengcong Qiu:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing