SEC Comment Letter 0000000000-24-000663 to Next Meats Holdings, Inc. (NXMH) (CIK 0001811530) (NXMH)
Next Meats Holdings, Inc. (NXMH) (CIK 0001811530)
Date: Jan. 18, 2024 · CIK: 0001811530 · Accession: 0000000000-24-000663
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File numbers found in text: 000-56167
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United States securities and exchange commission logo
January 18, 2024
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 issued comments to you on the above captioned filing on June 14, 2023. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to provide
a complete, substantive response to these comments by February 1, 2024.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Kevin Stertzel at 202-551-3723 or Kevin Woody at 202-551-3629 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing