SEC Comment Letter 0000000000-26-004533 to Decent Holding Inc. (DXST)
Decent Holding Inc.
Date: May 4, 2026 · CIK: 0001958133 · Accession: 0000000000-26-004533
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295313
Letter
May 4, 2026 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-3 Filed April 24, 2026 File No. 333-295313 Dear Haicheng Xu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Liz Packebusch at 202-551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Tony Zhong
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May 4, 2026
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-3
Filed April 24, 2026
File No. 333-295313
Dear Haicheng Xu:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Liz Packebusch at 202-551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Tony Zhong