SEC Comment Letter 0000000000-25-010470 to CCSC Technology International Holdings Ltd (CCTG)
CCSC Technology International Holdings Ltd
Date: Sept. 25, 2025 · CIK: 0001931717 · Accession: 0000000000-25-010470
AI Filing Summary & Sentiment
File numbers found in text: 333-289769
Letter
September 25, 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 Amendment No. 3 to Registration Statement on Form F-1 Filed September 24, 2025 File No. 333-289769 Dear Kung Lok Chiu: 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. Amendment No. 3 to Registration Statement on Form F-1 Cover Page 1.We note disclosure that the “actual public offering price will be determined at the time of pricing and may be at a discount to the current market price of our Class A Ordinary Shares or to the assumed price set forth above.” Please revise the underlined disclosure to state “will likely, or will.” 2.Please revise to state on the cover page that each Class A Ordinary Share will be sold together with two Warrants. Also, disclose on the cover page and throughout the filing that the price of the securities being offered will be fixed for the duration of the offering. Further, we note disclosure on page 17 that “[b]ecause the sales of the shares offered hereby… if we sell shares at prices significantly below the price at which they invested.” Please revise to clarify that the offering will be made at a fixed price for the duration of the offering or remove this disclosure.
September 25, 2025 Page 2 The Offering, page 14 3.Refer to the disclosure under “Ordinary Shares Outstanding Immediately After the Offering” and footnote (1). The disclosure that 20,581,250 Class A Ordinary Shares are outstanding as of the date of this prospectus appears inconsistent with the other disclosure that 6,581,250 Class A Ordinary Shares are outstanding. Please revise here and page 24 to reconcile these discrepancies. 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:Lisa Forcht
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September 25, 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
Amendment No. 3 to Registration Statement on Form F-1
Filed September 24, 2025
File No. 333-289769
Dear Kung Lok Chiu:
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.
Amendment No. 3 to Registration Statement on Form F-1
Cover Page
1.We note disclosure that the “actual public offering price will be determined at the time
of pricing and may be at a discount to the current market price of our Class A
Ordinary Shares or to the assumed price set forth above.” Please revise the underlined
disclosure to state “will likely, or will.”
2.Please revise to state on the cover page that each Class A Ordinary Share will be sold
together with two Warrants. Also, disclose on the cover page and throughout the filing
that the price of the securities being offered will be fixed for the duration of the
offering. Further, we note disclosure on page 17 that “[b]ecause the sales of the shares
offered hereby… if we sell shares at prices significantly below the price at which they
invested.” Please revise to clarify that the offering will be made at a fixed price for the
duration of the offering or remove this disclosure.
September 25, 2025
Page 2
The Offering, page 14
3.Refer to the disclosure under “Ordinary Shares Outstanding Immediately After the
Offering” and footnote (1). The disclosure that 20,581,250 Class A Ordinary Shares
are outstanding as of the date of this prospectus appears inconsistent with the other
disclosure that 6,581,250 Class A Ordinary Shares are outstanding. Please revise here
and page 24 to reconcile these discrepancies.
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:Lisa Forcht