SEC Comment Letter 0000000000-24-002697 to J-Star Holding Co., Ltd. (YMAT)
J-Star Holding Co., Ltd.
Date: March 12, 2024 · CIK: 0001875016 · Accession: 0000000000-24-002697
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-263755
Letter
United States securities and exchange commission logo March 12, 2024 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. 18 to Registration Statement on Form F-1 Filed March 4, 2024 File No. 333-263755 Dear Jing-Bin Chiang: We have reviewed your amended registration statement and have the following comment. 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 18 to Registration Statement on Form F-1 filed March 4, 2024 Item 8 Exhibits and Financial Statement Schedules, page II-1 1.The audited financial statements included in your registration statement are currently older than twelve months. As such, you are required to either provide updated annual audited financial statements and related disclosures according to Item 4 of Form F-1 and Item 8.A.4 of Form 20-F or, if applicable, provide the representations required by Instruction 2 of Item 8.A.4 of Form 20-F in an exhibit to the current registration statement. We note you previously provided representations for the year ended December 31, 2022; however, you now need to provide representations for the year ended December 31, 2023. Please contact Andi Carpenter at 202-551-3645 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments on the financial statements and related matters. Please contact Thomas Jones at 202-551-3602 or Geoffrey Kruczek at 202-551-3641 with any other questions.
FirstName LastNameJing-Bin Chiang Comapany NameJ-Star Holding Co., Ltd. March 12, 2024 Page 2 FirstName LastName Jing-Bin Chiang J-Star Holding Co., Ltd. March 12, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing cc: Lawrence S. Venick, Esq.
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United States securities and exchange commission logo
March 12, 2024
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. 18 to Registration Statement on Form F-1
Filed March 4, 2024
File No. 333-263755
Dear Jing-Bin Chiang:
We have reviewed your amended registration statement and have the following comment.
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 18 to Registration Statement on Form F-1 filed March 4, 2024
Item 8 Exhibits and Financial Statement Schedules, page II-1
1.The audited financial statements included in your registration statement are currently older
than twelve months. As such, you are required to either provide updated annual audited
financial statements and related disclosures according to Item 4 of Form F-1 and Item
8.A.4 of Form 20-F or, if applicable, provide the representations required by Instruction 2
of Item 8.A.4 of Form 20-F in an exhibit to the current registration statement. We note
you previously provided representations for the year ended December 31, 2022; however,
you now need to provide representations for the year ended December 31, 2023.
Please contact Andi Carpenter at 202-551-3645 or Kevin Stertzel at 202-551-3723 if you
have questions regarding comments on the financial statements and related matters. Please
contact Thomas Jones at 202-551-3602 or Geoffrey Kruczek at 202-551-3641 with any other
questions.
FirstName LastNameJing-Bin Chiang
Comapany NameJ-Star Holding Co., Ltd.
March 12, 2024 Page 2
FirstName LastName
Jing-Bin Chiang
J-Star Holding Co., Ltd.
March 12, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Lawrence S. Venick, Esq.