SEC Comment Letter 0000000000-25-009426 to CCSC Technology International Holdings Ltd (CCTG)
CCSC Technology International Holdings Ltd
Date: Sept. 2, 2025 · CIK: 0001931717 · Accession: 0000000000-25-009426
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289769
Letter
September 2, 2025 Kung Lok Chiu Chief Executive Officer CCSC Technology International Holdings Limited 301-03, 13/F Shatin Galleria, 18-24 Shan Mei Street Fotan, Shatin, Hong Kong Re:CCSC Technology International Holdings Limited Registration Statement on Form F-1 Filed August 22, 2025 File No. 333-289769 Dear Kung Lok Chiu: We have conducted a limited review of your 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. Registration Statement on Form F-1 Prospectus Summary, page 1 We note that you removed the summary risk factors that appear to make an investment in you or your offering speculative or risky, as required by Item 105(b) of Regulation S-K. Please revise to include these summary risks and disclose the risks that your corporate structure and being based in or having the majority of the company’s operations in China poses to investors. In particular, describe the significant regulatory, liquidity, and enforcement risks with cross-references to the more detailed discussion of these risks in the prospectus. For example, specifically discuss risks arising from the legal system in China, including risks and uncertainties regarding the enforcement of laws and that rules and regulations in China can change quickly with little advance notice; and the risk that the Chinese government may intervene or influence your operations at any time, or may exert more control over 1.
September 2, 2025 Page 2 offerings conducted overseas and/or foreign investment in China-based issuers, which could result in a material change in your operations and/or the value of the securities you are registering for sale. Acknowledge any risks that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Jenny O'Shanick at 202-551-8005 or Erin Purnell at 202-551-3454 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Ying Li
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September 2, 2025
Kung Lok Chiu
Chief Executive Officer
CCSC Technology International Holdings Limited
301-03, 13/F Shatin Galleria, 18-24 Shan Mei Street
Fotan, Shatin, Hong Kong
Re:CCSC Technology International Holdings Limited
Registration Statement on Form F-1
Filed August 22, 2025
File No. 333-289769
Dear Kung Lok Chiu:
We have conducted a limited review of your 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.
Registration Statement on Form F-1
Prospectus Summary, page 1
We note that you removed the summary risk factors that appear to make an
investment in you or your offering speculative or risky, as required by Item 105(b) of
Regulation S-K. Please revise to include these summary risks and disclose the risks
that your corporate structure and being based in or having the majority of the
company’s operations in China poses to investors. In particular, describe the
significant regulatory, liquidity, and enforcement risks with cross-references to the
more detailed discussion of these risks in the prospectus. For example, specifically
discuss risks arising from the legal system in China, including risks and uncertainties
regarding the enforcement of laws and that rules and regulations in China can change
quickly with little advance notice; and the risk that the Chinese government may
intervene or influence your operations at any time, or may exert more control over 1.
September 2, 2025
Page 2
offerings conducted overseas and/or foreign investment in China-based issuers, which
could result in a material change in your operations and/or the value of the securities
you are registering for sale. Acknowledge any risks that any actions by the Chinese
government to exert more oversight and control over offerings that are conducted
overseas and/or foreign investment in China-based issuers could significantly limit or
completely hinder your ability to offer or continue to offer securities to investors and
cause the value of such securities to significantly decline or be worthless.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Jenny O'Shanick at 202-551-8005 or Erin Purnell at 202-551-3454
with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Ying Li