SEC Comment Letter 0000000000-23-010568 to J-Star Holding Co., Ltd. (YMAT)
J-Star Holding Co., Ltd.
Date: Sept. 25, 2023 · CIK: 0001875016 · Accession: 0000000000-23-010568
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-263755
Letter
United States securities and exchange commission logo September 25, 2023 Jing-Bin Chiang Chief Executive Officer J-Star Holding Co., Ltd. 7/F-1, No. 633, Sec. 2, Taiwan Blvd. Xitun District, Taichung City 407 Taiwan (R.O.C.) Re:J-Star Holding Co., Ltd. Amendment No. 14 to Registration Statement on Form F-1 Filed September 19, 2023 File No. 333-263755 Dear Jing-Bin Chiang: We have reviewed your amended registration statement and have the following comments. In some of 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. Amendment No. 14 to Registration Statement on Form F-1 filed September 19, 2023 General 1.You indicate on page 7 that you are not required to obtain approval or clearance from the CSRC "According to the legal opinions issued by [y]our PRC counsel, L&L-Leaven, Attorneys-at-Law." Please revise your disclosure to clarify whether you are relying on an opinion of counsel in determining that you are not required to obtain approval or clearance from the CSRC. Please make similar revisions elsewhere that you discuss approval by the CSRC, such as your risk factors and cover page.
You may contact Andi Carpenter, Staff Accountant, at 202-551-3645 or Kevin Stertzel, Senior Accountant, at 202-551-3723 if you have questions regarding comments on the financial
FirstName LastNameJing-Bin Chiang Comapany NameJ-Star Holding Co., Ltd. September 25, 2023 Page 2 FirstName LastName Jing-Bin Chiang J-Star Holding Co., Ltd. September 25, 2023 Page 2 statements and related matters. Please contact Thomas Jones, Staff Attorney, at 202-551-3602 or Geoff Kruczek, Senior Attorney, at 202-551-3641 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Lawrence S. Venick, Esq.
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United States securities and exchange commission logo
September 25, 2023
Jing-Bin Chiang
Chief Executive Officer
J-Star Holding Co., Ltd.
7/F-1, No. 633, Sec. 2, Taiwan Blvd.
Xitun District, Taichung City 407
Taiwan (R.O.C.)
Re:J-Star Holding Co., Ltd.
Amendment No. 14 to Registration Statement on Form F-1
Filed September 19, 2023
File No. 333-263755
Dear Jing-Bin Chiang:
We have reviewed your amended registration statement and have the following
comments. In some of 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.
Amendment No. 14 to Registration Statement on Form F-1 filed September 19, 2023
General
1.You indicate on page 7 that you are not required to obtain approval or clearance from the
CSRC "According to the legal opinions issued by [y]our PRC counsel, L&L-Leaven,
Attorneys-at-Law." Please revise your disclosure to clarify whether you are relying on an
opinion of counsel in determining that you are not required to obtain approval or clearance
from the CSRC. Please make similar revisions elsewhere that you discuss approval by the
CSRC, such as your risk factors and cover page.
You may contact Andi Carpenter, Staff Accountant, at 202-551-3645 or Kevin Stertzel,
Senior Accountant, at 202-551-3723 if you have questions regarding comments on the financial
FirstName LastNameJing-Bin Chiang
Comapany NameJ-Star Holding Co., Ltd.
September 25, 2023 Page 2
FirstName LastName
Jing-Bin Chiang
J-Star Holding Co., Ltd.
September 25, 2023
Page 2
statements and related matters. Please contact Thomas Jones, Staff Attorney, at 202-551-3602 or
Geoff Kruczek, Senior Attorney, at 202-551-3641 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Lawrence S. Venick, Esq.