SEC Comment Letter 0000000000-23-008130 to Harden Technologies Inc. (HAHA) (CIK 0001873723)
Harden Technologies Inc. (HAHA) (CIK 0001873723)
Date: July 28, 2023 · CIK: 0001873723 · Accession: 0000000000-23-008130
AI Filing Summary & Sentiment
File numbers found in text: 333-269755
Letter
United States securities and exchange commission logo July 28, 2023 Jiawen Miao Chief Executive Officer Harden Technologies Inc. Building 8, No. 6 Jingye Road Zhongshan City PR China 528400 Re:Harden Technologies Inc. Amendment No. 2 to Registration Statement on Form F-1 Filed July 13, 2023 File No. 333-269755 Dear Jiawen Miao: We have reviewed your amended registration statement 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 by amending your registration statement and providing the requested information. If you do not believe our 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 comment, we may have additional comments. Amendment No. 2 to Form F-1 Note 3. Short-term Investment, page F-19 1.We note your disclosure that short-term investments consist of "financial products by Industrial Bank," which according to page F-10, "mainly represents marketable securities with an original maturity of three months to one year." Please describe in greater detail here, and in your fair value footnote, the nature and terms of your financial products for the period presented. If applicable, please tell us your consideration of the information required by ASC 320-10-50. Revise your discussion of liquidity and capital resources on page 61 to expand and clarify the disclosure of these products comprising your short-term investments.
FirstName LastNameJiawen Miao Comapany NameHarden Technologies Inc. July 28, 2023 Page 2 FirstName LastName Jiawen Miao Harden Technologies Inc. July 28, 2023 Page 2 You may contact Joseph Cascarano, Senior Staff Accountant, at (202) 551-3376 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Marion Graham, Staff Attorney, at (202) 551-6521 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Bradley A. Haneberg
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United States securities and exchange commission logo
July 28, 2023
Jiawen Miao
Chief Executive Officer
Harden Technologies Inc.
Building 8, No. 6 Jingye Road
Zhongshan City
PR China 528400
Re:Harden Technologies Inc.
Amendment No. 2 to Registration Statement on Form F-1
Filed July 13, 2023
File No. 333-269755
Dear Jiawen Miao:
We have reviewed your amended registration statement 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 by amending your registration statement and providing the
requested information. If you do not believe our 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 comment, we may have additional comments.
Amendment No. 2 to Form F-1
Note 3. Short-term Investment, page F-19
1.We note your disclosure that short-term investments consist of "financial products by
Industrial Bank," which according to page F-10, "mainly represents marketable securities
with an original maturity of three months to one year." Please describe in greater detail
here, and in your fair value footnote, the nature and terms of your financial products for
the period presented. If applicable, please tell us your consideration of the information
required by ASC 320-10-50. Revise your discussion of liquidity and capital resources on
page 61 to expand and clarify the disclosure of these products comprising your short-term
investments.
FirstName LastNameJiawen Miao
Comapany NameHarden Technologies Inc.
July 28, 2023 Page 2
FirstName LastName
Jiawen Miao
Harden Technologies Inc.
July 28, 2023
Page 2
You may contact Joseph Cascarano, Senior Staff Accountant, at (202) 551-3376 or
Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding
comments on the financial statements and related matters. Please contact Marion Graham, Staff
Attorney, at (202) 551-6521 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Bradley A. Haneberg