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Correspondence 0001213900-25-085142 from CCSC Technology International Holdings Ltd (CCTG)

CCSC Technology International Holdings Ltd
Date: Sept. 5, 2025 · CIK: 0001931717 · Accession: 0001213900-25-085142

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File numbers found in text: 333-289769

Referenced dates: September 2, 2025

Date
September 5, 2025
Author
/s/ Kung Lok Chiu
Form
CORRESP
Company
CCSC Technology International Holdings Ltd

Letter

September 5, 2025

Via Edgar

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Jenny O' Shanick

Erin Purnell

Re: CCSC Technology International Holdings Limited

Registration Statement on Form F-1

Filed August 22, 2025

File No. 333-289769

Ladies and Gentlemen:

This letter is in response to the letter dated September 2, 2025, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to CCSC Technology International Holdings Limited (the “Company”, “we”, or “our”). For ease of reference, we have recited the Commission’s comment in this response. An amended Registration Statement on Form F-1 (the “Amended Registration Statement”) is being submitted publicly to accompany this letter.

Registration Statement on Form F-1

Prospectus Summary, page 1

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 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.

Response: In response to the Staff’s comment, we revised our disclosure on page 6 through 10 of the Amended Registration Statement to reinstate the Summary Risk Factors.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

Very truly yours,
/s/ Kung Lok Chiu

Show Raw Text
CORRESP
1
filename1.htm

September 5, 2025

Via Edgar

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

  Attention:
  Jenny O' Shanick

  Erin Purnell

  Re:
  CCSC Technology International Holdings Limited

      Registration Statement on Form F-1

  Filed August 22, 2025

  File No. 333-289769

Ladies and Gentlemen:

This letter is in response to the letter
dated September 2, 2025, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to CCSC Technology International Holdings Limited (the “Company”, “we”, or “our”). For ease
of reference, we have recited the Commission’s comment in this response. An amended Registration Statement on Form F-1 (the “Amended
Registration Statement”) is being submitted publicly to accompany this letter.

Registration Statement on
Form F-1

Prospectus Summary, page 1

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 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.

Response: In response to the
Staff’s comment, we revised our disclosure on page 6 through 10 of the Amended Registration Statement to reinstate the Summary
Risk Factors.

We appreciate the assistance the Staff
has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman
Fischer & Li LLC, at (212) 530-2206.

    Very truly yours,

    /s/ Kung Lok Chiu

    Name:
    Kung Lok Chiu

    Title:
    Chief Executive Officer and Director

Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC