SEC Comment Letter 0000000000-23-009121 to INNO HOLDINGS INC. (INHD)
INNO HOLDINGS INC.
Date: Aug. 21, 2023 · CIK: 0001961847 · Accession: 0000000000-23-009121
AI Filing Summary & Sentiment
File numbers found in text: 333-273429
Letter
United States securities and exchange commission logo August 21, 2023 Dekui Liu Chief Executive Officer INNO HOLDINGS INC. 2465 Farm Market 359 South Brookshire, TX 77423 Re:INNO HOLDINGS INC. Amendment No. 1 to Registration Statement on Form S-1 Filed August 14, 2023 File No. 333-273429 Dear Dekui Liu: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our August 11, 2023 letter. Amendment No. 1 to Registration Statement on Form S-1 filed August 14, 2023 Index to Financial Statements, page F-1 1.Please note the financial statement updating requirements of Rule 8-08 of Regulation S-X.
FirstName LastNameDekui Liu Comapany NameINNO HOLDINGS INC. August 21, 2023 Page 2 FirstName LastName Dekui Liu INNO HOLDINGS INC. August 21, 2023 Page 2 You may contact SiSi Cheng, Staff Accountant, at 202-551-5004 or Kevin Woody, Accounting Branch Chief, at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Thomas Jones, Staff Attorney, at 202- 551-3602 or Jay Ingram, Legal Branch Chief, at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Michael J. Blankenship
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United States securities and exchange commission logo
August 21, 2023
Dekui Liu
Chief Executive Officer
INNO HOLDINGS INC.
2465 Farm Market 359 South
Brookshire, TX 77423
Re:INNO HOLDINGS INC.
Amendment No. 1 to Registration Statement on Form S-1
Filed August 14, 2023
File No. 333-273429
Dear Dekui Liu:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our August 11, 2023 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed August 14, 2023
Index to Financial Statements, page F-1
1.Please note the financial statement updating requirements of Rule 8-08 of Regulation S-X.
FirstName LastNameDekui Liu
Comapany NameINNO HOLDINGS INC.
August 21, 2023 Page 2
FirstName LastName
Dekui Liu
INNO HOLDINGS INC.
August 21, 2023
Page 2
You may contact SiSi Cheng, Staff Accountant, at 202-551-5004 or Kevin Woody,
Accounting Branch Chief, at 202-551-3629 if you have questions regarding comments on the
financial statements and related matters. Please contact Thomas Jones, Staff Attorney, at 202-
551-3602 or Jay Ingram, Legal Branch Chief, at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Michael J. Blankenship