Correspondence 0001213900-24-076446 from Li Bang International Corp Inc. (LBGJ) (CIK 0001896425) (LBGJ)
Li Bang International Corp Inc. (LBGJ) (CIK 0001896425)
Date: Sept. 6, 2024 · CIK: 0001896425 · Accession: 0001213900-24-076446
AI Filing Summary & Sentiment
File numbers found in text: 333-262367
Referenced dates: September 3, 2024
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CORRESP
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LI BANG INTERNATIONAL CORPORATION INC.
No. 190 Xizhang Road, Gushan Town
Jiangyin City, Jiangsu Province
People’s Republic of China
September 6, 2024
Via Edgar Correspondence
Melissa Kindelan
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re:
Li Bang International Corporation Inc.
Amendment No. 12 to Registration Statement on Form F-1
Filed August 23, 2024
File No. 333-262367
Dear Ms. Kindelan:
This letter is in response to the letter dated
September 3, 2024 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (“SEC”) addressed
to Li Bang International Corporation Inc. (the “Company”, “we”, and “our”). For ease of reference,
we have recited SEC’s comments in this response and numbered them accordingly. An amended registration statement on Form F-1 (the
“Amendment No. 13 to the Registration Statement”) is being submitted to accompany this letter.
Amendment No. 12 to Registration Statement
on Form F-1
General
1) Please update your financial statements, or file as an
exhibit to the filing the necessary representations as to why such update is not necessary. Refer to Item 8.A.4 of Form 20-F and Instruction
2 thereto.
RESPONSE: We note the Staff’s comment,
and in response thereto, respectfully advise the Staff that we have filed the Request for Waiver and Representation under Item 8.A.4 of
Form 20-F as exhibit 99.8 to the Amendment No. 13 to the Registration Statement.
We hope this response has addressed all of the
Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact our securities counsel William S. Rosenstadt, Esq., or Mengyi “Jason” Ye, Esq. of Ortoli Rosenstadt LLP at
wsr@orllp.legal or jye@orllp.legal.
Li Bang International Corporation Inc.
/s/ Huang Feng
Name:
Huang Feng
Title:
Chief Executive Officer