SEC Comment Letter 0000000000-24-007130 to EShallGo Inc. (EHGO)
EShallGo Inc.
Date: June 24, 2024 · CIK: 0001879754 · Accession: 0000000000-24-007130
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271478
Letter
United States securities and exchange commission logo June 24, 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. 10 to Registration Statement on Form F-1 Filed June 10, 2024 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 May 31, 2024 letter. Amendment No. 10 to Registration Statement on Form F-1 Filed June 10, 2024 Director and Executive Compensation Director Compensation - Fiscal Years 2023 and 2022, page 166 1.We note your revised disclosure in response to comment 2. Please also update your director compensation for the most recent fiscal year ended March 31, 2024. Please contact Scott Anderegg at 202-551-3342 or Mara Ransom at 202-551-3264 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
June 24, 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. 10 to Registration Statement on Form F-1
Filed June 10, 2024
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 May 31, 2024 letter.
Amendment No. 10 to Registration Statement on Form F-1 Filed June 10, 2024
Director and Executive Compensation
Director Compensation - Fiscal Years 2023 and 2022, page 166
1.We note your revised disclosure in response to comment 2. Please also update your
director compensation for the most recent fiscal year ended March 31, 2024.
Please contact Scott Anderegg at 202-551-3342 or Mara Ransom at 202-551-3264 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services