SEC Comment Letter 0000000000-25-009784 to Decent Holding Inc. (DXST)
Decent Holding Inc.
Date: Sept. 9, 2025 · CIK: 0001958133 · Accession: 0000000000-25-009784
AI Filing Summary & Sentiment
File numbers found in text: 333-289797
Letter
September 9, 2025 Haicheng Xu Chief Executive Officer Decent Holding Inc. 4th Floor & 5th Floor North Zone, Dingxin Building No. 106 Aokema Avenue, Laishan District, Yantai Shandong Province People’s Republic of China 264003 Re:Decent Holding Inc. Registration Statement on Form F-1 Filed on August 22, 2025 File No. 333-289797 Dear Haicheng Xu: 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 the 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. Registration Statement on Form F-1 Principal Shareholders, page 64 1.Please expand the beneficial ownership table to include ownership after taking into account securities to be sold in this offering.
September 9, 2025 Page 2 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. 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 Timothy Levenberg at 202-551-3707 or Daniel Morris at 202-551- 3314 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Yarona L. Yieh, Esq., of Ortoli Rosenstadt LLP
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September 9, 2025
Haicheng Xu
Chief Executive Officer
Decent Holding Inc.
4th Floor & 5th Floor North Zone, Dingxin Building
No. 106 Aokema Avenue, Laishan District, Yantai
Shandong Province
People’s Republic of China 264003
Re:Decent Holding Inc.
Registration Statement on Form F-1
Filed on August 22, 2025
File No. 333-289797
Dear Haicheng Xu:
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 the 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.
Registration Statement on Form F-1
Principal Shareholders, page 64
1.Please expand the beneficial ownership table to include ownership after taking into
account securities to be sold in this offering.
September 9, 2025
Page 2
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.
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 Timothy Levenberg at 202-551-3707 or Daniel Morris at 202-551-
3314 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Yarona L. Yieh, Esq., of Ortoli Rosenstadt LLP