SEC Comment Letter 0000000000-24-008337 to ETAO International Co., Ltd. (ETAOF) (CIK 0001939696)
ETAO International Co., Ltd. (ETAOF) (CIK 0001939696)
Date: July 23, 2024 · CIK: 0001939696 · Accession: 0000000000-24-008337
AI Filing Summary & Sentiment
File numbers found in text: 001-41629
Letter
July 23, 2024 Wensheng Liu Chief Executive Officer ETAO International Co., Ltd. 1460 Broadway, 14th Floor New York, NY 10036 Re:ETAO International Co., Ltd. Amendment No. 2 to Annual Report on Form 20-F for Fiscal Year Ended December 31, 2022 Filed May 22, 2023 File No. 001-41629 Dear Wensheng Liu: We issued comments to you on the above captioned filing on June 14, 2024. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by August 6, 2024. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas O'Leary at 202-551-4451 or Abby Adams at 202-551-6902 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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July 23, 2024
Wensheng Liu
Chief Executive Officer
ETAO International Co., Ltd.
1460 Broadway, 14th Floor
New York, NY 10036
Re:ETAO International Co., Ltd.
Amendment No. 2 to
Annual Report on Form 20-F for Fiscal Year Ended December 31, 2022
Filed May 22, 2023
File No. 001-41629
Dear Wensheng Liu:
We issued comments to you on the above captioned filing on June 14, 2024. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to provide
a complete, substantive response to these comments by August 6, 2024.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our review
of your filing and your disclosure. Among other things, we may decide to release publicly,
through the agency's EDGAR system, all correspondence, including this letter, relating to the
review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have
questions regarding comments on the financial statements and related matters. Please contact
Nicholas O'Leary at 202-551-4451 or Abby Adams at 202-551-6902 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services