SEC Comment Letter 0000000000-24-001948 to EShallGo Inc. (EHGO)
EShallGo Inc.
Date: Feb. 20, 2024 · CIK: 0001879754 · Accession: 0000000000-24-001948
AI Filing Summary & Sentiment
File numbers found in text: 333-271478
Letter
United States securities and exchange commission logo February 20, 2024 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. 7 to Registration Statement on Form F-1 Filed February 9, 2024 File No. 333-271478 Dear Qiwei Miao: We have reviewed your amended registration statement and have the following comments. 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 21, 2023 letter. Amendment No. 7 to Registration Statement on Form F-1 filed February 9, 2024 PRC laws and regulations governing our current business operations are sometimes vague and uncertain. Rules and regulations in China... , page 49 1.We note your revisions in response to prior comment 1. We are unable to locate revisions to the risk factor on this page. Please revise.
FirstName LastNameQiwei Miao Comapany NameEShallGo Inc. February 20, 2024 Page 2 FirstName LastName Qiwei Miao EShallGo Inc. February 20, 2024 Page 2 Financial Statements Notes to Condensed Consolidated Financial Statements (Unaudited) Note 17 - Subsequent Events, page F-33 2.Please disclose the date through which you evaluated subsequent events and whether such date is when the financial statements were issued or were available to be issued. Refer to ASC 855-10-50-1. Please contact Suying Li at 202-551-3335 or 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
February 20, 2024
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. 7 to Registration Statement on Form F-1
Filed February 9, 2024
File No. 333-271478
Dear Qiwei Miao:
We have reviewed your amended registration statement and have the following
comments.
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 21, 2023 letter.
Amendment No. 7 to Registration Statement on Form F-1 filed February 9, 2024
PRC laws and regulations governing our current business operations are sometimes vague and
uncertain. Rules and regulations in China... , page 49
1.We note your revisions in response to prior comment 1. We are unable to locate revisions
to the risk factor on this page. Please revise.
FirstName LastNameQiwei Miao
Comapany NameEShallGo Inc.
February 20, 2024 Page 2
FirstName LastName
Qiwei Miao
EShallGo Inc.
February 20, 2024
Page 2
Financial Statements
Notes to Condensed Consolidated Financial Statements (Unaudited)
Note 17 - Subsequent Events, page F-33
2.Please disclose the date through which you evaluated subsequent events and whether
such date is when the financial statements were issued or were available to be issued.
Refer to ASC 855-10-50-1.
Please contact Suying Li at 202-551-3335 or 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