Correspondence 0001213900-24-022810 from Thunder Power Holdings, Inc. (AIEV)
Thunder Power Holdings, Inc.
Date: March 15, 2024 · CIK: 0001912582 · Accession: 0001213900-24-022810
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275933
Referenced dates: February 23, 2024
Letter
Feutune Light Acquisition Corporation
48 Bridge Street, Building A
Metuchen, New Jersey 08840
March 15, 2024
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Jay Ingram, Sarah Sidwell, Charles Eastman and Hugh West
Re: Feutune Light Acquisition Corporation
Registration Statement on Form S-4
Filed on February 8, 2024
File No. 333-275933
Ladies and Gentlemen:
Feutune Light Acquisition Corporation (“we”, “us”, “our”, “FLFV” or the “Company”) hereby provides responses to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) contained in the letter dated February 23, 2024 (the “Letter”), regarding the Company’s registration statement on Form S-4 referenced above (as amended by that certain Amendment No. 1 to Form S-4 filed with the Commission on February 8, 2024, the “Registration Statement”). Contemporaneously, the Company is filing Amendment No. 2 to the Registration Statement (“Amendment No. 2”) publicly via Edgar.
For reference purposes, the comments contained in the Staff’s Letter are repeated below in bold and are followed by the Company’s corresponding responses. All references to page numbers and captions correspond to Amendment No. 2 to the Registration Statement, unless otherwise specified herein. Capitalized terms used but not defined herein shall have the meaning ascribed to them in Amendment No. 2.
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.
Response: we respectfully acknowledge the Staff’s comment and have revised our disclosure on page 210 of Amendment No. 2.
Division of Corporation Finance
Office of Manufacturing
U.S. Securities & Exchange Commission
March 15, 2024
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.
Response: we respectfully acknowledge the Staff’s comment and have revised our disclosure on page 210 of Amendment No. 2.
Division of Corporation Finance
Office of Manufacturing
U.S. Securities & Exchange Commission
March 15, 2024
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq. of Robinson & Cole LLP, at (212) 451-2908.
Very truly yours,
By:
/s/ Yuanmei Ma
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Feutune Light Acquisition Corporation
48 Bridge Street, Building A
Metuchen, New Jersey 08840
March 15, 2024
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Jay Ingram, Sarah Sidwell, Charles
Eastman and Hugh West
Re:
Feutune Light Acquisition Corporation
Registration Statement on Form S-4
Filed on February 8, 2024
File No. 333-275933
Ladies and Gentlemen:
Feutune Light Acquisition Corporation (“we”,
“us”, “our”, “FLFV” or the “Company”) hereby provides responses to the comments of the
staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
contained in the letter dated February 23, 2024 (the “Letter”), regarding the Company’s registration statement on Form
S-4 referenced above (as amended by that certain Amendment No. 1 to Form S-4 filed with the Commission on February 8, 2024, the “Registration
Statement”). Contemporaneously, the Company is filing Amendment No. 2 to the Registration Statement (“Amendment No. 2”)
publicly via Edgar.
For reference purposes, the comments contained
in the Staff’s Letter are repeated below in bold and are followed by the Company’s corresponding responses. All references
to page numbers and captions correspond to Amendment No. 2 to the Registration Statement, unless otherwise specified herein. Capitalized
terms used but not defined herein shall have the meaning ascribed to them in Amendment No. 2.
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.
Response: we respectfully acknowledge
the Staff’s comment and have revised our disclosure on page 210 of Amendment No. 2.
Division of Corporation Finance
Office of Manufacturing
U.S. Securities & Exchange Commission
March 15, 2024
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.
Response: we respectfully acknowledge
the Staff’s comment and have revised our disclosure on page 210 of Amendment No. 2.
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Division of Corporation Finance
Office of Manufacturing
U.S. Securities & Exchange Commission
March 15, 2024
We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq. of Robinson & Cole LLP,
at (212) 451-2908.
Very truly yours,
By:
/s/ Yuanmei Ma
Yuanmei Ma
Chief Financial Officer
cc:
Xuedong Tian
Yuanmei Ma
Wellen Sham
Arila Zhou, Esq.
Ze’-ev D. Eiger, Esq.
Andrew J. Sherman, Esq.
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