SEC Comment Letter 0000000000-23-006827 to DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
Date: June 27, 2023 · CIK: 0001883788 · Accession: 0000000000-23-006827
AI Filing Summary & Sentiment
File numbers found in text: 001-41250
Letter
United States securities and exchange commission logo June 27, 2023 Zachary Wang Chief Executive Officer Aurora Technology Acquisition Corp. 4 Embarcadero Center, Suite 1449 San Francisco, California 94105 Re:Aurora Technology Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed June 20, 2023 File No. 001-41250 Dear Zachary Wang: We have reviewed your filing 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Preliminary Proxy Statement on Schedule 14A filed June 20, 2023 General 1.With a view toward disclosure, please tell us whether your sponsor is, is controlled by, has any members who are, or has substantial ties with, a non-U.S. person. Please also tell us whether anyone or any entity associated with or otherwise involved in the transaction, is, is controlled by, or has substantial ties with a non-U.S. person. If so, please revise your filing to include risk factor disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial business combination with a target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Further, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose the consequences of
FirstName LastNameZachary Wang Comapany NameAurora Technology Acquisition Corp. June 27, 2023 Page 2 FirstName LastName Zachary Wang Aurora Technology Acquisition Corp. June 27, 2023 Page 2 liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas O'Leary at 202-551-4451 or Margaret Schwartz at 202-551- 7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Ilan Katz, Esq.
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United States securities and exchange commission logo
June 27, 2023
Zachary Wang
Chief Executive Officer
Aurora Technology Acquisition Corp.
4 Embarcadero Center, Suite 1449
San Francisco, California 94105
Re:Aurora Technology Acquisition Corp.
Preliminary Proxy Statement on Schedule 14A
Filed June 20, 2023
File No. 001-41250
Dear Zachary Wang:
We have reviewed your filing 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 these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Preliminary Proxy Statement on Schedule 14A filed June 20, 2023
General
1.With a view toward disclosure, please tell us whether your sponsor is, is controlled by, has
any members who are, or has substantial ties with, a non-U.S. person. Please also tell us
whether anyone or any entity associated with or otherwise involved in the transaction, is,
is controlled by, or has substantial ties with a non-U.S. person. If so, please revise your
filing to include risk factor disclosure that addresses how this fact could impact your
ability to complete your initial business combination. For instance, discuss the risk to
investors that you may not be able to complete an initial business combination with a
target company should the transaction be subject to review by a U.S. government entity,
such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately
prohibited. Further, disclose that the time necessary for government review of the
transaction or a decision to prohibit the transaction could prevent you from completing an
initial business combination and require you to liquidate. Disclose the consequences of
FirstName LastNameZachary Wang
Comapany NameAurora Technology Acquisition Corp.
June 27, 2023 Page 2
FirstName LastName
Zachary Wang
Aurora Technology Acquisition Corp.
June 27, 2023
Page 2
liquidation to investors, such as the losses of the investment opportunity in a target
company, any price appreciation in the combined company, and the warrants, which
would expire worthless.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Nicholas O'Leary at 202-551-4451 or Margaret Schwartz at 202-551-
7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Ilan Katz, Esq.