SEC Comment Letter 0000000000-24-008093 to Xuhang Holdings Ltd (SUNH) (CIK 0001946025)
Xuhang Holdings Ltd (SUNH) (CIK 0001946025)
Date: July 17, 2024 · CIK: 0001946025 · Accession: 0000000000-24-008093
AI Filing Summary & Sentiment
File numbers found in text: 333-271029
Letter
July 17, 2024 Tianhang Xiao Chief Executive Officer Xuhang Holdings Ltd Building 2, Shangtanghe 198 Cultural and Creative Park 198 Shenban Road Gongshu District, Hangzhou City, Zhejiang Province The People’s Republic of China, 310000 Re:Xuhang Holdings Ltd Amendment No. 4 to Registration Statement on Form F-1 Filed July 1, 2024 File No. 333-271029 Dear Tianhang Xiao: 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 April 17, 2024 letter. Amendment No. 4 to Registration Statement on Form F-1 filed July 1, 2024 Exhibits 1.We note your disclosure in Note 20 - Subsequent events to the financial statements that states that you and your related entities entered into several agreements, including revolving lines of credit in the form of overdraft agreements and loans. Please revise your disclosure throughout your registration statement to discuss these agreements as applicable. Additionally, please file any agreements in compliance with Item 601(b)(10) of Regulation S-K.
July 17, 2024 Page 2 Please contact James Giugliano at 202-551-3319 or Doug Jones at 202-551-3309 if you have questions regarding comments on the financial statements and related matters. Please contact Kate Beukenkamp at 202-551-3861 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Ying Li, Esq.
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July 17, 2024
Tianhang Xiao
Chief Executive Officer
Xuhang Holdings Ltd
Building 2, Shangtanghe 198 Cultural and Creative Park
198 Shenban Road
Gongshu District, Hangzhou City, Zhejiang Province
The People’s Republic of China, 310000
Re:Xuhang Holdings Ltd
Amendment No. 4 to Registration Statement on Form F-1
Filed July 1, 2024
File No. 333-271029
Dear Tianhang Xiao:
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 April 17, 2024 letter.
Amendment No. 4 to Registration Statement on Form F-1 filed July 1, 2024
Exhibits
1.We note your disclosure in Note 20 - Subsequent events to the financial statements that
states that you and your related entities entered into several agreements, including
revolving lines of credit in the form of overdraft agreements and loans. Please revise your
disclosure throughout your registration statement to discuss these agreements as
applicable. Additionally, please file any agreements in compliance with Item 601(b)(10)
of Regulation S-K.
July 17, 2024
Page 2
Please contact James Giugliano at 202-551-3319 or Doug Jones at 202-551-3309 if you
have questions regarding comments on the financial statements and related matters. Please
contact Kate Beukenkamp at 202-551-3861 or Donald Field at 202-551-3680 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Ying Li, Esq.