SEC Comment Letter 0000000000-24-010665 to CCSC Technology International Holdings Ltd (CCTG)
CCSC Technology International Holdings Ltd
Date: Sept. 19, 2024 · CIK: 0001931717 · Accession: 0000000000-24-010665
AI Filing Summary & Sentiment
File numbers found in text: 001-41919
Letter
September 19, 2024 Chee Hui Law Chief Financial Officer CCSC Technology International Holdings Limited 1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St Fotan, Shatin Hong Kong Re:CCSC Technology International Holdings Limited Form 20-F for Fiscal Year Ended March 31, 2024 File No. 001-41919 Dear Chee Hui Law: 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 20-F for Fiscal Year Ended March 31, 2024 Item 6. Directors, Senior Management and Employees F. Disclosure of a registrant's action to recover erroneously awarded compensation, page 79 1.It appears that you have not provided your disclosure about your recovery analysis in an Interactive Data File in accordance with Rule 405 of Regulation S-T and the EDGAR Filer Manual. In future filings where you conduct a recovery analysis, please also include the interactive data. 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 Tyler Howes at 202-551-3370 or Sebastian Gomez Abero at 202-551-3578 with any questions.
September 19, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Finance
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September 19, 2024
Chee Hui Law
Chief Financial Officer
CCSC Technology International Holdings Limited
1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin
Hong Kong
Re:CCSC Technology International Holdings Limited
Form 20-F for Fiscal Year Ended March 31, 2024
File No. 001-41919
Dear Chee Hui Law:
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 20-F for Fiscal Year Ended March 31, 2024
Item 6. Directors, Senior Management and Employees
F. Disclosure of a registrant's action to recover erroneously awarded compensation, page 79
1.It appears that you have not provided your disclosure about your recovery analysis in an
Interactive Data File in accordance with Rule 405 of Regulation S-T and the EDGAR
Filer Manual. In future filings where you conduct a recovery analysis, please also include
the interactive data.
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 Tyler Howes at 202-551-3370 or Sebastian Gomez Abero at 202-551-3578
with any questions.
September 19, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Finance