SEC Comment Letter 0000000000-23-010420 to Harden Technologies Inc. (HAHA) (CIK 0001873723)
Harden Technologies Inc. (HAHA) (CIK 0001873723)
Date: Sept. 21, 2023 · CIK: 0001873723 · Accession: 0000000000-23-010420
AI Filing Summary & Sentiment
File numbers found in text: 333-269755
Letter
United States securities and exchange commission logo September 21, 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. 4 to Registration Statement on Form F-1 Filed September 6, 2023 File No. 333-269755 Dear Jiawen Miao: We have reviewed your amended registration statement and have the following comments. In our comments, 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 comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our August 22, 2023 letter. Amendment No. 4 to Form F-1 Item 8. Exhibits and Financial Statement Schedules Exhibit 23.1, page II-1 1.Please have Friedman LLP correct in their Consent the date of their report, August 4, 2022. Exhibit 23.2, page II-2 2.Please have Marcum Asia CPAs LLP correct in their Consent the date of their report, July 13, 2023.
FirstName LastNameJiawen Miao Comapany NameHarden Technologies Inc. September 21, 2023 Page 2 FirstName LastName Jiawen Miao Harden Technologies Inc. September 21, 2023 Page 2 General 3.We note your response to comment 2 stating that you believe the following statements to be inaccurate: (i) the PRC government may intervene in or influence your operations at any time and (ii) the rules and regulations in China can change rapidly with little advance notice. Please explain to us why you included such disclosure in previous amendments, e.g., in Amendment 2 to the F-1, filed July 13, 2023. Please tell us the factors and circumstances that precipitated the changes between the amendments filed July 13, 2023, August 4, 2023, and September 6, 2023 and the reasons why you believe that your prior disclosure is no longer accurate. 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
September 21, 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. 4 to Registration Statement on Form F-1
Filed September 6, 2023
File No. 333-269755
Dear Jiawen Miao:
We have reviewed your amended registration statement and have the following
comments. In our comments, 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 comments apply 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 these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our August 22, 2023 letter.
Amendment No. 4 to Form F-1
Item 8. Exhibits and Financial Statement Schedules
Exhibit 23.1, page II-1
1.Please have Friedman LLP correct in their Consent the date of their report, August 4,
2022.
Exhibit 23.2, page II-2
2.Please have Marcum Asia CPAs LLP correct in their Consent the date of their
report, July 13, 2023.
FirstName LastNameJiawen Miao
Comapany NameHarden Technologies Inc.
September 21, 2023 Page 2
FirstName LastName
Jiawen Miao
Harden Technologies Inc.
September 21, 2023
Page 2
General
3.We note your response to comment 2 stating that you believe the following statements to
be inaccurate: (i) the PRC government may intervene in or influence your operations at
any time and (ii) the rules and regulations in China can change rapidly with little advance
notice. Please explain to us why you included such disclosure in previous amendments,
e.g., in Amendment 2 to the F-1, filed July 13, 2023. Please tell us the factors and
circumstances that precipitated the changes between the amendments filed July 13, 2023,
August 4, 2023, and September 6, 2023 and the reasons why you believe that your prior
disclosure is no longer accurate.
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