SEC Comment Letter 0000000000-24-000803 to Li Bang International Corp Inc. (LBGJ) (CIK 0001896425) (LBGJ)
Li Bang International Corp Inc. (LBGJ) (CIK 0001896425)
Date: Jan. 22, 2024 · CIK: 0001896425 · Accession: 0000000000-24-000803
AI Filing Summary & Sentiment
File numbers found in text: 333-262367
Letter
United States securities and exchange commission logo January 22, 2024 Feng Huang Chief Executive Officer Li Bang International Corp Inc. No. 190 Xizhang Road, Gushan Town Jiangyin City, Jiangsu Province People’s Republic of China Re:Li Bang International Corp Inc. Amendment No. 8 to Registration Statement on Form F-1 Filed January 19, 2024 File No. 333-262367 Dear Feng Huang: 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 January 8, 2024 letter. Amendment No. 8 to Registration Statement on Form F-1 Consolidated Statements of Cash Flows, page F-6 1.We note that you have revised your statement of cash flows in response to prior comment 1. Please explain why your auditors did not include an explanatory paragraph regarding the correction of such error and dual date their opinion. Refer to paragraph 16 of PCAOB Auditing Standard ("AS") 2820 and paragraph 18(e) of AS 3101. Also, revise to label the revised amounts "as restated" and to include the disclosures in ASC 250-10-50-7.
FirstName LastNameFeng Huang Comapany NameLi Bang International Corp Inc. January 22, 2024 Page 2 FirstName LastName Feng Huang Li Bang International Corp Inc. January 22, 2024 Page 2 Please contact Chris Dietz at 202-551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Jeffrey Kauten at 202-551-3447 or Larry Spirgel at 202-551-3815 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jason Ye
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United States securities and exchange commission logo
January 22, 2024
Feng Huang
Chief Executive Officer
Li Bang International Corp Inc.
No. 190 Xizhang Road, Gushan Town
Jiangyin City, Jiangsu Province
People’s Republic of China
Re:Li Bang International Corp Inc.
Amendment No. 8 to Registration Statement on Form F-1
Filed January 19, 2024
File No. 333-262367
Dear Feng Huang:
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 January 8, 2024 letter.
Amendment No. 8 to Registration Statement on Form F-1
Consolidated Statements of Cash Flows, page F-6
1.We note that you have revised your statement of cash flows in response to prior comment
1. Please explain why your auditors did not include an explanatory paragraph regarding
the correction of such error and dual date their opinion. Refer to paragraph 16 of PCAOB
Auditing Standard ("AS") 2820 and paragraph 18(e) of AS 3101. Also, revise to label the
revised amounts "as restated" and to include the disclosures in ASC 250-10-50-7.
FirstName LastNameFeng Huang
Comapany NameLi Bang International Corp Inc.
January 22, 2024 Page 2
FirstName LastName
Feng Huang
Li Bang International Corp Inc.
January 22, 2024
Page 2
Please contact Chris Dietz at 202-551-3408 if you have questions regarding comments on
the financial statements and related matters. Please contact Jeffrey Kauten at 202-551-3447 or
Larry Spirgel at 202-551-3815 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jason Ye