SEC Comment Letter 0000000000-23-011079 to Yo-Health Inc. (CIK 0001844793)
Yo-Health Inc. (CIK 0001844793)
Date: Oct. 10, 2023 · CIK: 0001844793 · Accession: 0000000000-23-011079
AI Filing Summary & Sentiment
Referenced dates: September 18, 2023
Letter
United States securities and exchange commission logo October 10, 2023 Peter Thawnghmung Chief Executive Officer Yo-Health Inc. 990 Gerry Avenue Lido Beach, NY 11561 Re:Yo-Health Inc. Form 10-K for the fiscal year ended December 31, 2022 Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022 Response Letter dated September 18, 2023 File No. 0-56521 Dear Peter Thawnghmung: We have reviewed your September 18, 2023 response to our comment letter and have the following comments. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our June 20, 2023 letter. Response Letter dated September 18, 2023 General, page 2 1.We note your response to prior comment 3, please file a Form 8-K to disclose the information required by Item 4.02 of Form 8-K regarding your restatement of the financial statements of Form 10-K for the year December 31, 2022.
2.We note your response to prior comment 4; however, we reissue our comment in its entirety as we did not find the revised disclosure regarding the Exchange Agreement with Yoshi Properties, LLC for which you acquired 100% of the member interests in your amended Form 10-K filed on October 2, 2023.
FirstName LastNamePeter Thawnghmung Comapany NameYo-Health Inc. October 10, 2023 Page 2 FirstName LastName Peter Thawnghmung Yo-Health Inc. October 10, 2023 Page 2 3.We note you did not file your quarterly report for the period ended June 30, 2023 on a timely basis. You are required to file Form 12b-25 if you determine you are unable to file your periodic report when it is due. Please confirm your understanding and that you will comply with this requirement as applicable in your response to us. Please contact Charles Eastman at 202-551-3794 or Jean Yu at 202-551-3305 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
October 10, 2023
Peter Thawnghmung
Chief Executive Officer
Yo-Health Inc.
990 Gerry Avenue
Lido Beach, NY 11561
Re:Yo-Health Inc.
Form 10-K for the fiscal year ended December 31, 2022
Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022
Response Letter dated September 18, 2023
File No. 0-56521
Dear Peter Thawnghmung:
We have reviewed your September 18, 2023 response to our comment letter and have the
following comments.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our June 20,
2023 letter.
Response Letter dated September 18, 2023
General, page 2
1.We note your response to prior comment 3, please file a Form 8-K to disclose the
information required by Item 4.02 of Form 8-K regarding your restatement of the financial
statements of Form 10-K for the year December 31, 2022.
2.We note your response to prior comment 4; however, we reissue our comment in its
entirety as we did not find the revised disclosure regarding the Exchange Agreement with
Yoshi Properties, LLC for which you acquired 100% of the member interests in your
amended Form 10-K filed on October 2, 2023.
FirstName LastNamePeter Thawnghmung
Comapany NameYo-Health Inc.
October 10, 2023 Page 2
FirstName LastName
Peter Thawnghmung
Yo-Health Inc.
October 10, 2023
Page 2
3.We note you did not file your quarterly report for the period ended June 30, 2023 on a
timely basis. You are required to file Form 12b-25 if you determine you are unable to file
your periodic report when it is due. Please confirm your understanding and that you will
comply with this requirement as applicable in your response to us.
Please contact Charles Eastman at 202-551-3794 or Jean Yu at 202-551-3305 if you have
questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing