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Correspondence 0001599916-24-000065 from Next Meats Holdings, Inc. (NXMH) (CIK 0001811530) (NXMH)

Next Meats Holdings, Inc. (NXMH) (CIK 0001811530)
Date: Feb. 29, 2024 · CIK: 0001811530 · Accession: 0001599916-24-000065

AI Filing Summary & Sentiment

File numbers found in text: 000-56167, 333-272186

Referenced dates: January 18, 2024

Date
February 29, 2024
Author
Koichi Ishizuka
Form
CORRESP
Company
Next Meats Holdings, Inc. (NXMH) (CIK 0001811530)

Letter

Re: Next Meats Holdings, Inc.

February 29, 2024

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission

Division of Corporations Finance

F Street, N.E.

Washington, D.C. 20549

Form 10-K for the Fiscal Year Ended April 30, 2022

Filed September 29, 2022

File No. 000-56167

To the men and women of the SEC:

On behalf of Next Meats Holdings, Inc., (“we”, “us”, or the “Company”), are responding to the SEC comment letter dated January 18, 2024, addressed to Mr. Koichi Ishizuka, the Company’s Chief Executive Officer, with respect to the Company’s filing of its Form 10-K on September 29, 2022.

Company Response:

We acknowledge the comments issued by the SEC staff regarding the above-captioned filing on June 14, 2023. The comment letter, dated January 18, 2024, stipulated a response deadline of February 1, 2024. The issuer had previously requested a 20 business day extension to respond to the comment letter.

The Company respectfully seeks an extension of 10 business days from February 29, 2024 to provide comprehensive and substantive responses to the comments contained within the comment letter issued on June 14, 2023, as it relates to revising our Form 10-K in accordance with comments issued on our Form S-1 filed May 24, 2023 (File No. 333-272186).

Consideration of this extension request is greatly appreciated.

Sincerely,
Koichi Ishizuka

Show Raw Text
CORRESP
1
filename1.htm

February 29, 2024

VIA
EDGAR TRANSMISSION

U.S.
Securities and Exchange Commission

Division
of Corporations Finance

100
F Street, N.E.

Washington,
D.C. 20549

Re: Next Meats Holdings, Inc.

Form 10-K for the Fiscal Year Ended April 30, 2022

Filed September 29, 2022

File No. 000-56167

To
the men and women of the SEC:

On
behalf of Next Meats Holdings, Inc., (“we”, “us”, or the “Company”), are responding to the SEC comment
letter dated January 18, 2024, addressed to Mr. Koichi Ishizuka, the Company’s Chief Executive Officer, with respect to
the Company’s filing of its Form 10-K on September 29, 2022.

Company Response:

We
acknowledge the comments issued by the SEC staff regarding the above-captioned filing on June 14, 2023. The comment letter, dated
January 18, 2024, stipulated a response deadline of February 1, 2024. The issuer had previously requested a 20 business day
extension to respond to the comment letter.

The Company respectfully seeks an extension of  10 business
days from February 29, 2024 to provide comprehensive and substantive responses to the comments contained within the comment
letter issued on June 14, 2023, as it relates to revising our Form 10-K in accordance with comments issued on our Form S-1 filed May
24, 2023 (File No. 333-272186).

Consideration of this extension request  is greatly appreciated.

Sincerely,

Koichi Ishizuka

Date: February 29, 2024

/s/ Koichi Ishizuka

Koichi Ishizuka

Chief Executive Officer