SEC Comment Letter 0000000000-23-013987 to EShallGo Inc. (EHGO)
EShallGo Inc.
Date: Dec. 21, 2023 · CIK: 0001879754 · Accession: 0000000000-23-013987
AI Filing Summary & Sentiment
File numbers found in text: 333-271478
Letter
United States securities and exchange commission logo December 21, 2023 Qiwei Miao Chief Executive Officer EShallGo Inc. 12F Block 16, No.1000 Jinhai Road Pudong New District Shanghai, China 201206 Re:EShallGo Inc. Amendment No. 6 to Registration Statement on Form F-1 Filed December 18, 2023 File No. 333-271478 Dear Qiwei Miao: 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. Unless we note otherwise, any references to prior comments are to comments in our December 12, 2023 letter. Amendment No. 6 to Registration Statement on Form F-1 filed December 18, 2023 PRC laws and regulations governing our current business operations are sometimes vague and uncertain, page 49 1.We note that your risk factor disclosure states (emphasis added) that: "The laws and regulations are sometimes vague and may be subject to future changes, and their official interpretation and enforcement are not always uniform." Your June 30, 2023 risk factor disclosure stated that this risk "may involve substantial uncertainty." Please revise your risk factor to the June 30, 2023 language.
FirstName LastNameQiwei Miao Comapany NameEShallGo Inc. December 21, 2023 Page 2 FirstName LastName Qiwei Miao EShallGo Inc. December 21, 2023 Page 2 Please contact Rufus Decker at 202-551-3769 if you have questions regarding comments on the financial statements and related matters. Please contact Scott Anderegg at 202-551-3342 or Mara Ransom at 202-551-3264 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
December 21, 2023
Qiwei Miao
Chief Executive Officer
EShallGo Inc.
12F Block 16, No.1000 Jinhai Road
Pudong New District
Shanghai, China 201206
Re:EShallGo Inc.
Amendment No. 6 to Registration Statement on Form F-1
Filed December 18, 2023
File No. 333-271478
Dear Qiwei Miao:
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. Unless we note otherwise,
any references to prior comments are to comments in our December 12, 2023 letter.
Amendment No. 6 to Registration Statement on Form F-1 filed December 18, 2023
PRC laws and regulations governing our current business operations are sometimes vague and
uncertain, page 49
1.We note that your risk factor disclosure states (emphasis added) that: "The laws and
regulations are sometimes vague and may be subject to future changes, and their official
interpretation and enforcement are not always uniform." Your June 30, 2023 risk factor
disclosure stated that this risk "may involve substantial uncertainty." Please revise your
risk factor to the June 30, 2023 language.
FirstName LastNameQiwei Miao
Comapany NameEShallGo Inc.
December 21, 2023 Page 2
FirstName LastName
Qiwei Miao
EShallGo Inc.
December 21, 2023
Page 2
Please contact Rufus Decker at 202-551-3769 if you have questions regarding comments
on the financial statements and related matters. Please contact Scott Anderegg at 202-551-3342
or Mara Ransom at 202-551-3264 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services