SEC Comment Letter 0000000000-25-000812 to Longduoduo Co Ltd (LDDD) (CIK 0001892316) (LDDD)
Longduoduo Co Ltd (LDDD) (CIK 0001892316)
Date: Jan. 24, 2025 · CIK: 0001892316 · Accession: 0000000000-25-000812
AI Filing Summary & Sentiment
File numbers found in text: 000-56615
Letter
January 24, 2025 Zhou Hongxiao Chief Executive Officer Longduoduo Company Limited G3-5-8016 Shui’an Town, Ruyi Headquarters Base Hohhot Economic Development Zone Inner Mongolia 010000 P.R. China Re:Longduoduo Company Limited Form 10-K for the Fiscal Year Ended June 30, 2024 Filed October 15, 2024 File No. 000-56615 Dear Zhou Hongxiao: We have reviewed your filing and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for Fiscal Year Ended June 30, 2024 Part I Item 1. Business, page 1 We note your disclosure and response to prior comment 6 on your Annual Report on Form 10-K for the Fiscal Year Ended June 30, 2023. We note your disclosure in the Risk Factor section that the Chinese government may intervene or influence your operations at any time, or may exert control over operations of your business, which could result in a material change in your operations and/or the value of your securities. We further note your disclosure that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. In your future filings, please provide a summary of this risk factor disclosure in the Summary 1.
January 24, 2025 Page 2 of Risk Factors section. 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 Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas O'Leary at 202-551-4451 or Conlon Danberg at 202-551- 4466 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Robert Brantl, Esq.
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January 24, 2025
Zhou Hongxiao
Chief Executive Officer
Longduoduo Company Limited
G3-5-8016 Shui’an Town, Ruyi Headquarters Base
Hohhot Economic Development Zone
Inner Mongolia 010000
P.R. China
Re:Longduoduo Company Limited
Form 10-K for the Fiscal Year Ended June 30, 2024
Filed October 15, 2024
File No. 000-56615
Dear Zhou Hongxiao:
We have reviewed your filing and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended June 30, 2024
Part I
Item 1. Business, page 1
We note your disclosure and response to prior comment 6 on your Annual Report on
Form 10-K for the Fiscal Year Ended June 30, 2023. We note your disclosure in the
Risk Factor section that the Chinese government may intervene or influence
your operations at any time, or may exert control over operations of your business,
which could result in a material change in your operations and/or the value of your
securities. We further note your disclosure that any actions by the Chinese
government to exert more oversight and control over offerings that are conducted
overseas and/or foreign investment in China-based issuers could significantly limit or
completely hinder your ability to offer or continue to offer securities to investors and
cause the value of such securities to significantly decline or be worthless. In your
future filings, please provide a summary of this risk factor disclosure in the Summary 1.
January 24, 2025
Page 2
of Risk Factors section.
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 Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-3355 if
you have questions regarding comments on the financial statements and related
matters. Please contact Nicholas O'Leary at 202-551-4451 or Conlon Danberg at 202-551-
4466 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Robert Brantl, Esq.