SEC Comment Letter 0000000000-24-014169 to DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
Date: Dec. 20, 2024 · CIK: 0001883788 · Accession: 0000000000-24-014169
AI Filing Summary & Sentiment
File numbers found in text: 333-283853
Letter
December 20, 2024 Jason Chen Chief Executive Officer and Chairman DIH Holding US, Inc. 77 Accord Park Drive Suite D-1 Norwell, Massachusetts 02061 Re:DIH Holding US, Inc. Registration Statement on Form S-1 Filed December 17, 2024 File No. 333-283853 Dear Jason Chen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Robert Augustin at 202-551-8483 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Joan S. Guilfoyle
Show Raw Text
December 20, 2024
Jason Chen
Chief Executive Officer and Chairman
DIH Holding US, Inc.
77 Accord Park Drive
Suite D-1
Norwell, Massachusetts 02061
Re:DIH Holding US, Inc.
Registration Statement on Form S-1
Filed December 17, 2024
File No. 333-283853
Dear Jason Chen:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Robert Augustin at 202-551-8483 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Joan S. Guilfoyle