SEC Comment Letter 0000000000-23-006415 to Next Meats Holdings, Inc. (NXMH) (CIK 0001811530) (NXMH)
Next Meats Holdings, Inc. (NXMH) (CIK 0001811530)
Date: June 14, 2023 · CIK: 0001811530 · Accession: 0000000000-23-006415
AI Filing Summary & Sentiment
File numbers found in text: 000-56167, 333-272186
Letter
United States securities and exchange commission logo June 14, 2023 Koichi Ishizuka Chief Executive Officer Next Meats Holdings, Inc. 3F 1-16-13 Ebisu Minami Shibuya-ku Tokyo, Japan Re:Next Meats Holdings, Inc. Form 10-K for the Fiscal Year Ended April 30, 2022 Filed September 29, 2022 File No. 000-56167 Dear Koichi Ishizuka: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended April 30, 2022 General 1.Please revise your Form 10-K in accordance with the comments issued on your Form S-1 filed on May 24, 2023 (File No. 333-272186). 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.
FirstName LastNameKoichi Ishizuka Comapany NameNext Meats Holdings, Inc. June 14, 2023 Page 2 FirstName LastName Koichi Ishizuka Next Meats Holdings, Inc. June 14, 2023 Page 2 You may contact Kevin Stertzel at (202) 551-3723 or Kevin Woody at (202) 551-3629, if you have questions regarding comments on the financial statements and related matters. Please contact Jenny O'Shanick at (202) 551-8005 or Jay Ingram at (202) 551- 3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 14, 2023
Koichi Ishizuka
Chief Executive Officer
Next Meats Holdings, Inc.
3F 1-16-13 Ebisu Minami Shibuya-ku
Tokyo, Japan
Re:Next Meats Holdings, Inc.
Form 10-K for the Fiscal Year Ended April 30, 2022
Filed September 29, 2022
File No. 000-56167
Dear Koichi Ishizuka:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended April 30, 2022
General
1.Please revise your Form 10-K in accordance with the comments issued on your Form S-1
filed on May 24, 2023 (File No. 333-272186).
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.
FirstName LastNameKoichi Ishizuka
Comapany NameNext Meats Holdings, Inc.
June 14, 2023 Page 2
FirstName LastName
Koichi Ishizuka
Next Meats Holdings, Inc.
June 14, 2023
Page 2
You may contact Kevin Stertzel at (202) 551-3723 or Kevin Woody at (202) 551-3629, if
you have questions regarding comments on the financial statements and related matters. Please
contact Jenny O'Shanick at (202) 551-8005 or Jay Ingram at (202) 551- 3397 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing