SEC Comment Letter 0000000000-23-008915 to Meihua International Medical Technologies Co., Ltd. (MHUA) (CIK 0001835615) (MHUAF)
Meihua International Medical Technologies Co., Ltd. (MHUA) (CIK 0001835615)
Date: Aug. 16, 2023 · CIK: 0001835615 · Accession: 0000000000-23-008915
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File numbers found in text: 001-41291
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United States securities and exchange commission logo
August 15, 2023
Xin Wang
Chief Executive Officer
Meihua International Medical Technologies Co., Ltd.
88 Tongda Road, Touqiao Town
Guangling District, Yangzhou, 225000
People’s Republic of China
Re:Meihua International Medical Technologies Co., Ltd.
Amendment No. 1 to Annual Report on Form 20-F
Filed July 3, 2023
File No. 001-41291
Dear Xin Wang:
We have reviewed your July 3, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our
June 21, 2023 letter.
Amendment No. 1 to Annual Report on Form 20-F, filed July 3, 2023
Item 3. Key Information, page 1
1.We note your response to previous comment 1 and re-issue the comment in part. We
acknowledge that the Company does not have operations in Macau at this time. However,
it is possible that the Company will commence operations in Macau in the future.
Therefore, please expand on your new disclosure at the outset of Item 3. Key
Information—D. Risk Factors to state that such legal and operational risks would apply to
any operations in Macau. Alternatively, please remove the carve out for the special
administrative region of Macau from the defined term "China" or the "PRC" in the Use of
Certain Defined Terms section.
FirstName LastNameXin Wang
Comapany NameMeihua International Medical Technologies Co., Ltd.
August 15, 2023 Page 2
FirstName LastName
Xin Wang
Meihua International Medical Technologies Co., Ltd.
August 15, 2023
Page 2
You may contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you
have questions regarding comments on the financial statements and related matters. Please
contact Conlon Danberg at 202-551-4466 or Margaret Schwartz at 202-551-7153 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Megan J. Penick, Esq.