SEC Comment Letter 0000000000-24-010157 to Xuhang Holdings Ltd (SUNH) (CIK 0001946025)
Xuhang Holdings Ltd (SUNH) (CIK 0001946025)
Date: Sept. 9, 2024 · CIK: 0001946025 · Accession: 0000000000-24-010157
AI Filing Summary & Sentiment
File numbers found in text: 333-271029
Letter
September 9, 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. 6 to Registration Statement on Form F-1 Filed August 28, 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. Amendment No. 6 to Registration Statement on Form F-1 filed August 28, 2024 Capitalization, page 70 1.It appears the “Total Shareholders’ Equity” amount in the Pro Forma column does not equal the sum of the components thereof. Please modify your presentation accordingly. Underwriting, page 187 2.Please revise the table in this section to remove the reference to Orientiert XYZ Securities Limited as your registration statement reflects that they are no longer serving as underwriters in this offering.
September 9, 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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September 9, 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. 6 to Registration Statement on Form F-1
Filed August 28, 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.
Amendment No. 6 to Registration Statement on Form F-1 filed August 28, 2024
Capitalization, page 70
1.It appears the “Total Shareholders’ Equity” amount in the Pro Forma column does not
equal the sum of the components thereof. Please modify your presentation accordingly.
Underwriting, page 187
2.Please revise the table in this section to remove the reference to Orientiert XYZ Securities
Limited as your registration statement reflects that they are no longer serving as
underwriters in this offering.
September 9, 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.