Correspondence 0001493152-23-008052 from Tian'an Technology Group Ltd (TANAF) (CIK 0001941189) (TANAF)
Tian'an Technology Group Ltd (TANAF) (CIK 0001941189)
Date: March 17, 2023 · CIK: 0001941189 · Accession: 0001493152-23-008052
AI Filing Summary & Sentiment
File numbers found in text: 333-267453
Referenced dates: March 16, 2023
Letter
Division of Corporation Finance Office of Manufacturing Re: Tian’an Technology Group Ltd. Amendment No. 4 to Registration Statement on Form F-1 Filed March 17, 2023 File No. 333-267453
Dear Sir and Madam:
On behalf of Tian’an Technology Group Ltd., a British Virgin Islands corporation (the “Company”), we hereby file with the Securities and Exchange Commission (the “Commission”) an amended registration statement on Form F-1 (the “Amended Registration Statement”) in response to the comments of the staff (the “Staff”), dated March 16, 2023, with reference to the Company’s Registration Statement on Form F-1 filed with the Commission on March 1, 2023.
For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to the Company on a consolidated basis.
Amendment 1 to Form F-1 Filed on March 1, 2023
Index to the Consolidated Financial Statements, page 51
1. We have read your response to prior comment 5. Since this is an initial public offering of your common shares, please include your December 31, 2022 financial statements pursuant to Item 8.A.4 of Form 20-F or provide the appropriate representations in an exhibit to the filing as required by Instruction 2 to Item 8.A.4 prior to effectiveness of your registration statement.
Response: In response to the Staff’s comment, we have provided exhibit 99.1
Lexington Avenue, Suite 2446, New York, NY 10170
Wilshire Blvd., Suite 810, Los Angeles, CA 90025
NYC Office: 646.861.7891
CA Office: 818.930.5686
www.cronelawgroup.com
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
March 17, 2023
Page
General
2. Please revise your disclosure to clarify whether or not you will be required to comply with the filing requirements or procedures set forth in the CSRC Trial Measures that will come into effect on March 31, 2023. If you are required, please also discuss the risks associated with non-compliance with the CSRC Trial Measures.
Response: In response to the Staff’s comment, we have revised the disclosure on the cover page, page 7 and 18 of the Amended Registration Statement.
We hope the Amended Registration Statement addresses the comments of the Commission. If we can provide any further assistance, please do not hesitate to contact the undersigned.
Sincerely,
THE
CRONE LAW GROUP P.C.
Show Raw Text
CORRESP
1
filename1.htm
March
17, 2023
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street, N.E.
Washington,
DC 20549
Attn:
Ernest
Greene
Claire
Erlanger
Erin
Donahue
Jay
Ingram
Re:
Tian’an
Technology Group Ltd.
Amendment
No. 4 to Registration Statement on Form F-1
Filed
March 17, 2023
File
No. 333-267453
Dear
Sir and Madam:
On
behalf of Tian’an Technology Group Ltd., a British Virgin Islands corporation (the “Company”), we hereby file with
the Securities and Exchange Commission (the “Commission”) an amended registration statement on Form F-1 (the “Amended
Registration Statement”) in response to the comments of the staff (the “Staff”), dated March 16, 2023, with reference
to the Company’s Registration Statement on Form F-1 filed with the Commission on March 1, 2023.
For
the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company.
Unless the context indicates otherwise, references in this letter to “we,” “us” and “our” refer to
the Company on a consolidated basis.
Amendment
1 to Form F-1 Filed on March 1, 2023
Index
to the Consolidated Financial Statements, page 51
1. We
have read your response to prior comment 5. Since this is an initial public offering of your
common shares, please include your December 31, 2022 financial statements pursuant to Item
8.A.4 of Form 20-F or provide the appropriate representations in an exhibit to the filing
as required by Instruction 2 to Item 8.A.4 prior to effectiveness of your registration statement.
Response:
In response to the Staff’s comment, we have provided exhibit 99.1
420
Lexington Avenue, Suite 2446, New York, NY 10170
1212
Wilshire Blvd., Suite 810, Los Angeles, CA 90025
NYC
Office: 646.861.7891
CA
Office: 818.930.5686
www.cronelawgroup.com
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
March
17, 2023
Page
2
General
2. Please
revise your disclosure to clarify whether or not you will be required to comply with the
filing requirements or procedures set forth in the CSRC Trial Measures that will come into
effect on March 31, 2023. If you are required, please also discuss the risks associated with
non-compliance with the CSRC Trial Measures.
Response:
In response to the Staff’s comment, we have revised the disclosure on the cover page, page 7 and 18 of the Amended Registration
Statement.
We
hope the Amended Registration Statement addresses the comments of the Commission. If we can provide any further assistance, please do
not hesitate to contact the undersigned.
Sincerely,
THE
CRONE LAW GROUP P.C.
By:
/s/
Cassi Olson
Cassi
Olson
cc:
Cong He
420
Lexington Avenue, Suite 2446, New York, NY 10170
1212
Wilshire Blvd., Suite 810, Los Angeles, CA 90025
NYC
Office: 646.861.7891
CA
Office: 818.930.5686
www.cronelawgroup.com