SEC Comment Letter 0000000000-23-011360 to Yo-Health Inc. (CIK 0001844793)
Yo-Health Inc. (CIK 0001844793)
Date: Oct. 17, 2023 · CIK: 0001844793 · Accession: 0000000000-23-011360
AI Filing Summary & Sentiment
File numbers found in text: 000-56521
Letter
United States securities and exchange commission logo October 17, 2023 Peter Thawnghmung Chief Executive Officer Yo-Health Inc. 990 Gerry Avenue Lido Beach, NY 11561 Re:Yo-Health Inc. Form 8-K 4.02 filed October 13, 2023 File No. 000-56521 Dear Peter Thawnghmung: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. 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 our 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. Form 8-K 4.02 filed October 13, 2023 General 1.Please revise your disclosure to include a statement of whether the audit committee, or the board of directors in the absence of an audit committee, or authorized officer or officers, discussed with the registrant’s independent accountant the matters disclosed in the filing pursuant to Item 4.02(a)(3). Please note that you must respond in writing to the comment in this letter. Merely filing an amendment to your Form 8-K is not an adequate response. In closing, 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. Please contact Charles Eastman at (202) 551-3794 or Jean Yu at (202) 551-3305 with any questions.
FirstName LastNamePeter Thawnghmung Comapany NameYo-Health Inc. October 17, 2023 Page 2 FirstName LastName Peter Thawnghmung Yo-Health Inc. October 17, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
October 17, 2023
Peter Thawnghmung
Chief Executive Officer
Yo-Health Inc.
990 Gerry Avenue
Lido Beach, NY 11561
Re:Yo-Health Inc.
Form 8-K 4.02 filed October 13, 2023
File No. 000-56521
Dear Peter Thawnghmung:
We have reviewed your filing and have the following comment. In our comment, we may
ask you to provide us with information so we may better understand your disclosure.
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
our 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.
Form 8-K 4.02 filed October 13, 2023
General
1.Please revise your disclosure to include a statement of whether the audit committee, or the
board of directors in the absence of an audit committee, or authorized officer or officers,
discussed with the registrant’s independent accountant the matters disclosed in the filing
pursuant to Item 4.02(a)(3). Please note that you must respond in writing to the
comment in this letter. Merely filing an amendment to your Form 8-K is not an adequate
response.
In closing, 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.
Please contact Charles Eastman at (202) 551-3794 or Jean Yu at (202) 551-3305 with any
questions.
FirstName LastNamePeter Thawnghmung
Comapany NameYo-Health Inc.
October 17, 2023 Page 2
FirstName LastName
Peter Thawnghmung
Yo-Health Inc.
October 17, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing