SEC Comment Letter 0000000000-24-002077 to Thunder Power Holdings, Inc. (AIEV)
Thunder Power Holdings, Inc.
Date: Feb. 23, 2024 · CIK: 0001912582 · Accession: 0000000000-24-002077
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275933
Letter
United States securities and exchange commission logo February 23, 2024 Xuedong Tian Chief Executive Officer Feutune Light Acquisition Corporation 48 Bridge Street, Building A Metuchen, New Jersey 08840 Re:Feutune Light Acquisition Corporation Registration Statement on Form S-4 Filed on February 8, 2023 File No. 333-275933 Dear Xuedong Tian: We have reviewed your amended registration statement and have the following comments. 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 3, 2024 letter. Registration Statement on Form S-4 filed on February 8, 2024 Executive Compensation Outstanding Equity Awards at Fiscal Year-End, page 212 1.Please update your compensation disclosure with respect to the Outstanding Equity Awards and the Non-Employee Director Compensation to reflect the fiscal year ended December 31, 2023. 2.We note in footnote 4 to the table that 10,000 options granted to Pok Man Ho expired January 1, 2024. Please update the outstanding equity awards as of the most recent date practicable.
FirstName LastNameXuedong Tian Comapany NameFeutune Light Acquisition Corporation February 23, 2024 Page 2 FirstName LastName Xuedong Tian Feutune Light Acquisition Corporation February 23, 2024 Page 2 Please contact Charles Eastman at 202-551-3794 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Sarah Sidwell at 202-551-4733 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Arila Zhou
Show Raw Text
United States securities and exchange commission logo
February 23, 2024
Xuedong Tian
Chief Executive Officer
Feutune Light Acquisition Corporation
48 Bridge Street, Building A
Metuchen, New Jersey 08840
Re:Feutune Light Acquisition Corporation
Registration Statement on Form S-4
Filed on February 8, 2023
File No. 333-275933
Dear Xuedong Tian:
We have reviewed your amended registration statement and have the following
comments.
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 3, 2024 letter.
Registration Statement on Form S-4 filed on February 8, 2024
Executive Compensation
Outstanding Equity Awards at Fiscal Year-End, page 212
1.Please update your compensation disclosure with respect to the Outstanding Equity
Awards and the Non-Employee Director Compensation to reflect the fiscal year ended
December 31, 2023.
2.We note in footnote 4 to the table that 10,000 options granted to Pok Man Ho expired
January 1, 2024. Please update the outstanding equity awards as of the most recent date
practicable.
FirstName LastNameXuedong Tian
Comapany NameFeutune Light Acquisition Corporation
February 23, 2024 Page 2
FirstName LastName
Xuedong Tian
Feutune Light Acquisition Corporation
February 23, 2024
Page 2
Please contact Charles Eastman at 202-551-3794 or Hugh West at 202-551-3872 if you
have questions regarding comments on the financial statements and related matters. Please
contact Sarah Sidwell at 202-551-4733 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Arila Zhou