SEC Comment Letter 0000000000-24-010834 to Gogoro Inc. (GGR)
Gogoro Inc.
Date: Sept. 24, 2024 · CIK: 0001886190 · Accession: 0000000000-24-010834
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281734
Letter
September 24, 2024 Henry Chiang Interim Chief Executive Officer Gogoro Inc. 11F, Building C, No. 225, Section 2, Chang’an E. Rd. SongShan District, Taipei City 105 Taiwan Re:Gogoro Inc. Amendment No. 1 to Registration Statement on Form F-3 Filed on September 20, 2024 File No. 333-281734 Dear Henry Chiang: We have conducted a limited review of your 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. Amendment No. 1 to Registration Statement on Form F-3 Risk Factors, page 11 1.We note that you incorporated by reference the risk factors in your most recent annual report on Form 20-F. We also note your disclosure in your Form 6-K, filed on September 13, 2024 and incorporated by reference, that you “identified certain irregularities in supply chain which caused the Company to inadvertently incorporate certain imported components in some of its vehicles” and are “fully cooperating with the local authorities in their investigations.” Further, we note that Horace Luke resigned from his position as Chief Executive Officer and a member of the Board of the Company. Please update any risks in the Risk Factors section characterized as potential if you have experienced these risks, or advise.
September 24, 2024 Page 2 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jenny O'Shanick at 202-551-8005 or Geoffrey Kruczek at 202-551-3641 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Yi Gao
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September 24, 2024
Henry Chiang
Interim Chief Executive Officer
Gogoro Inc.
11F, Building C,
No. 225, Section 2, Chang’an E. Rd.
SongShan District, Taipei City 105
Taiwan
Re:Gogoro Inc.
Amendment No. 1 to Registration Statement on Form F-3
Filed on September 20, 2024
File No. 333-281734
Dear Henry Chiang:
We have conducted a limited review of your 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.
Amendment No. 1 to Registration Statement on Form F-3
Risk Factors, page 11
1.We note that you incorporated by reference the risk factors in your most recent annual
report on Form 20-F. We also note your disclosure in your Form 6-K, filed on September
13, 2024 and incorporated by reference, that you “identified certain irregularities in
supply chain which caused the Company to inadvertently incorporate certain imported
components in some of its vehicles” and are “fully cooperating with the local authorities
in their investigations.” Further, we note that Horace Luke resigned from his position as
Chief Executive Officer and a member of the Board of the Company. Please update any
risks in the Risk Factors section characterized as potential if you have experienced these
risks, or advise.
September 24, 2024
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Jenny O'Shanick at 202-551-8005 or Geoffrey Kruczek at 202-551-3641
with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Yi Gao