SEC Comment Letter 0000000000-24-003755 to Zoomcar Holdings, Inc. (ZCAR, ZCARW) (CIK 0001854275) (ZCAR)
Zoomcar Holdings, Inc. (ZCAR, ZCARW) (CIK 0001854275)
Date: April 9, 2024 · CIK: 0001854275 · Accession: 0000000000-24-003755
AI Filing Summary & Sentiment
File numbers found in text: 333-276859
Letter
United States securities and exchange commission logo April 9, 2024 Greg Moran Chief Executive Officer Zoomcar Holdings, Inc. Anjaneya Techno Park, No.147, 1st Floor Kodihalli, Bangalore, India 560008 Re:Zoomcar Holdings, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed March 19, 2024 File No. 333-276859 Dear Greg Moran: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 filed March 19, 2024 General 1.Please amend your filing to add pro forma income statements for the year ended March 31, 2023 and the nine months ended December 31, 2023 as if the merger took place at the beginning of the latest fiscal year (March 31, 2022). In this regard, we note the consolidated entity’s interim income statement only reflects the operations of Innovative's results for the last three days of the period. For reference, please refer to Rule 11-02(c)(2)(i) of Regulation S-X.
FirstName LastNameGreg Moran Comapany NameZoomcar Holdings, Inc. April 9, 2024 Page 2 FirstName LastName Greg Moran Zoomcar Holdings, Inc. April 9, 2024 Page 2 Please contact Scott Anderegg at 202-551-3342 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
April 9, 2024
Greg Moran
Chief Executive Officer
Zoomcar Holdings, Inc.
Anjaneya Techno Park, No.147, 1st Floor
Kodihalli, Bangalore, India 560008
Re:Zoomcar Holdings, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed March 19, 2024
File No. 333-276859
Dear Greg Moran:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 1 to Registration Statement on Form S-1 filed March 19, 2024
General
1.Please amend your filing to add pro forma income statements for the year ended March
31, 2023 and the nine months ended December 31, 2023 as if the merger took place at the
beginning of the latest fiscal year (March 31, 2022). In this regard, we note the
consolidated entity’s interim income statement only reflects the operations of
Innovative's results for the last three days of the period. For reference, please refer to Rule
11-02(c)(2)(i) of Regulation S-X.
FirstName LastNameGreg Moran
Comapany NameZoomcar Holdings, Inc.
April 9, 2024 Page 2
FirstName LastName
Greg Moran
Zoomcar Holdings, Inc.
April 9, 2024
Page 2
Please contact Scott Anderegg at 202-551-3342 or Dietrich King at 202-551-8071 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services