SEC Comment Letter 0000000000-24-005206 to Universe Pharmaceuticals INC (UPC) (CIK 0001809616) (UPC)
Universe Pharmaceuticals INC (UPC) (CIK 0001809616)
Date: May 8, 2024 · CIK: 0001809616 · Accession: 0000000000-24-005206
AI Filing Summary & Sentiment
File numbers found in text: 333-278914
Letter
United States securities and exchange commission logo May 8, 2024 Lin Yang Chief Financial Officer Universe Pharmaceuticals INC 265 Jingjiu Avenue Jinggangshan Economic and Technological Development Zone Ji’an, Jiangxi, China 343100 Re:Universe Pharmaceuticals INC Registration Statement on Form F-1 Filed April 24, 2024 File No. 333-278914 Dear Lin Yang: We have conducted a limited review of your registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form F-1 Cover Page 1.Please revise here, and elsewhere, to disclose that the Accelerating Holding Foreign Companies Accountable Act was signed into law as part of the fiscal year 2023 omnibus spending legislation on December 29, 2022. 2.Please revise the cover page to disclose the termination date of the offering. See Item 501(b)(8)(iii) of Regulation S-K. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
FirstName LastNameLin Yang Comapany NameUniverse Pharmaceuticals INC May 8, 2024 Page 2 FirstName LastName Lin Yang Universe Pharmaceuticals INC May 8, 2024 Page 2 time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jimmy McNamara at 202-551-7349 or Chris Edwards at 202-551-6761 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ying Li
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United States securities and exchange commission logo
May 8, 2024
Lin Yang
Chief Financial Officer
Universe Pharmaceuticals INC
265 Jingjiu Avenue
Jinggangshan Economic and Technological Development Zone
Ji’an, Jiangxi, China 343100
Re:Universe Pharmaceuticals INC
Registration Statement on Form F-1
Filed April 24, 2024
File No. 333-278914
Dear Lin Yang:
We have conducted a limited review of your registration statement and have the
following comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Registration Statement on Form F-1
Cover Page
1.Please revise here, and elsewhere, to disclose that the Accelerating Holding Foreign
Companies Accountable Act was signed into law as part of the fiscal year 2023 omnibus
spending legislation on December 29, 2022.
2.Please revise the cover page to disclose the termination date of the offering. See
Item 501(b)(8)(iii) of Regulation S-K.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
FirstName LastNameLin Yang
Comapany NameUniverse Pharmaceuticals INC
May 8, 2024 Page 2
FirstName LastName
Lin Yang
Universe Pharmaceuticals INC
May 8, 2024
Page 2
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Jimmy McNamara at 202-551-7349 or Chris Edwards at 202-551-6761
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Ying Li