SEC Comment Letter 0000000000-24-008605 to ZJK Industrial Co., Ltd. (ZJK)
ZJK Industrial Co., Ltd.
Date: July 29, 2024 · CIK: 0001941506 · Accession: 0000000000-24-008605
AI Filing Summary & Sentiment
File numbers found in text: 333-280371
Letter
July 29, 2024 Kai Huang Chief Financial Officer ZJK Industrial Co., Ltd. No.8, Jingqiang Road, 138 Industrial Zone Xiuxin Community, Kengzi Town Pingshan New Area Shenzhen, PRC Re:ZJK Industrial Co., Ltd. Amendment No. 1 to Registration Statement on Form F-1 Filed July 24, 2024 File No. 333-280371 Dear Kai Huang: We have reviewed your amended registration statement and have the following comment(s). 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. Unless we note otherwise, any references to prior comments are to comments in our July 10, 2024 letter. Amendment No. 1 to Registration Statement on Form F-1 Related Party Transactions, page 137 1.We note that you have listed transactions for the fiscal years ended December 31, 2023 and 2022. Please revise to provide the information required for the period since the beginning of your preceding three financial years up to the date of the document. Refer to Item 7.B of Form 20-F.
July 29, 2024 Page 2 Please contact Beverly Singleton at 202-551-3328 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Sarah Sidwell at 202-551-4733 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Anna Wang
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July 29, 2024
Kai Huang
Chief Financial Officer
ZJK Industrial Co., Ltd.
No.8, Jingqiang Road, 138 Industrial Zone
Xiuxin Community, Kengzi Town
Pingshan New Area
Shenzhen, PRC
Re:ZJK Industrial Co., Ltd.
Amendment No. 1 to Registration Statement on Form F-1
Filed July 24, 2024
File No. 333-280371
Dear Kai Huang:
We have reviewed your amended registration statement and have the following
comment(s).
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. Unless we note otherwise,
any references to prior comments are to comments in our July 10, 2024 letter.
Amendment No. 1 to Registration Statement on Form F-1
Related Party Transactions, page 137
1.We note that you have listed transactions for the fiscal years ended December 31, 2023
and 2022. Please revise to provide the information required for the period since the
beginning of your preceding three financial years up to the date of the document. Refer to
Item 7.B of Form 20-F.
July 29, 2024
Page 2
Please contact Beverly Singleton at 202-551-3328 or Hugh West at 202-551-3872 if you
have questions regarding comments on the financial statements and related matters. Please
contact Sarah Sidwell at 202-551-4733 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Anna Wang