SEC Comment Letter 0000000000-24-003961 to Zapp Electric Vehicles Group Ltd (ZAPP, ZAPPW) (CIK 0001955104) (ZAPPF)
Zapp Electric Vehicles Group Ltd (ZAPP, ZAPPW) (CIK 0001955104)
Date: April 11, 2024 · CIK: 0001955104 · Accession: 0000000000-24-003961
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File numbers found in text: 333-278212
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United States securities and exchange commission logo
April 11, 2024
Swin Chatsuwan
Chief Executive Officer
Zapp Electric Vehicles Group Ltd
87/1 Wireless Road
26/F Capital Tower
All Seasons Place
Lumpini, Patumwan
Bangkok 10330 Thailand
Re:Zapp Electric Vehicles Group Ltd
Registration Statement on Form F-1
Filed March 25, 2024
File No. 333-278212
Dear Swin Chatsuwan:
We have conducted a limited review of your registration statement and have the
following comment.
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.
Form F-1 filed March 25, 2024
Risk Factors, page 13
1.We note your statement on page 29 that you may not be able to timely file reports required
by the Exchange Act. We also note that you did not timely file a Form 20-F for the year
ended September 30, 2023. Update and revise your risk factor to state that you did not
timely file the report and that you may not be able to file timely in the future.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameSwin Chatsuwan
Comapany NameZapp Electric Vehicles Group Ltd
April 11, 2024 Page 2
FirstName LastName
Swin Chatsuwan
Zapp Electric Vehicles Group Ltd
April 11, 2024
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Gregory Herbers at 202-551-8028 or Jay Ingram at 202-551-3397 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Dorothee Fischer-Appelt