SEC Comment Letter 0000000000-23-008086 to Next Meats Holdings, Inc. (NXMH) (CIK 0001811530) (NXMH)
Next Meats Holdings, Inc. (NXMH) (CIK 0001811530)
Date: July 28, 2023 · CIK: 0001811530 · Accession: 0000000000-23-008086
AI Filing Summary & Sentiment
File numbers found in text: 000-56167
Letter
United States securities and exchange commission logo July 28, 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 8-K Filed July 24, 2023 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 8-K filed July 24, 2023 Item 4.02 Non-Reliance On Previously Issued Financial Statements Or A Related Audit Report Or Completed Interim Review. , page 2 1.Please amend your filing to address all required elements contemplated in Item 4.02(a) & (b) of Form 8-K as applicable. In addition, we note your brief description of the facts underlying the conclusion only addresses the par value of the share issuance. It appears you should also address in your disclosure, the previously recognized $5.9 billion of share-based compensation expense associated with the shares and how the reversal is expected to impact your accounts.
FirstName LastNameKoichi Ishizuka Comapany NameNext Meats Holdings, Inc. July 28, 2023 Page 2 FirstName LastName Koichi Ishizuka Next Meats Holdings, Inc. July 28, 2023 Page 2 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. You may contact Kevin Stertzel at (202) 551-3723 or Kevin Woody at (202) 551- 3629 if you have questions regarding these comments. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
July 28, 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 8-K
Filed July 24, 2023
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 8-K filed July 24, 2023
Item 4.02 Non-Reliance On Previously Issued Financial Statements Or A Related Audit Report
Or Completed Interim Review. , page 2
1.Please amend your filing to address all required elements contemplated in Item 4.02(a)
& (b) of Form 8-K as applicable. In addition, we note your brief description of the facts
underlying the conclusion only addresses the par value of the share issuance. It appears
you should also address in your disclosure, the previously recognized $5.9 billion of
share-based compensation expense associated with the shares and how the reversal is
expected to impact your accounts.
FirstName LastNameKoichi Ishizuka
Comapany NameNext Meats Holdings, Inc.
July 28, 2023 Page 2
FirstName LastName
Koichi Ishizuka
Next Meats Holdings, Inc.
July 28, 2023
Page 2
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.
You may contact Kevin Stertzel at (202) 551-3723 or Kevin Woody at (202) 551- 3629 if
you have questions regarding these comments.
Sincerely,
Division of Corporation Finance
Office of Manufacturing