SEC Comment Letter 0000000000-23-011384 to INNO HOLDINGS INC. (INHD)
INNO HOLDINGS INC.
Date: Oct. 18, 2023 · CIK: 0001961847 · Accession: 0000000000-23-011384
AI Filing Summary & Sentiment
File numbers found in text: 333-273429
Letter
United States securities and exchange commission logo October 18, 2023 Dekui Liu Chief Executive Officer INNO HOLDINGS INC. 2465 Farm Market 359 South Brookshire, TX 77423 Re:INNO HOLDINGS INC. Amendment No. 3 to Registration Statement on Form S-1 Filed October 4, 2023 File No. 333-273429 Dear Dekui Liu: We have reviewed your amended registration statement and have the following comments. 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. Unless we note otherwise, any references to prior comments are to comments in our September 29, 2023 letter. Amendment No. 3 to Registration Statement on Form S-1 filed October 4, 2023 Capitalization, page 39 1.We note your updated capitalization table in response to prior comment 2. Please also revise the caption for ordinary shares in the table to present correct share amount on a pro forma basis. Executive Compensation, page 84 2.Please update the disclosure in this section to include compensation information for the most recently completed fiscal year. Exhibits 3.We note the reference in section 2.1 of the agreement filed as Exhibit 10.2 to "Appendix I
FirstName LastNameDekui Liu Comapany NameINNO HOLDINGS INC. October 18, 2023 Page 2 FirstName LastName Dekui Liu INNO HOLDINGS INC. October 18, 2023 Page 2 attached hereto;" however the appendix is missing. Please revise accordingly. Please contact SiSi Cheng at 202-551-5004 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Thomas Jones at 202-551-3602 or Jay Ingram 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
October 18, 2023
Dekui Liu
Chief Executive Officer
INNO HOLDINGS INC.
2465 Farm Market 359 South
Brookshire, TX 77423
Re:INNO HOLDINGS INC.
Amendment No. 3 to Registration Statement on Form S-1
Filed October 4, 2023
File No. 333-273429
Dear Dekui Liu:
We have reviewed your amended registration statement and have the following
comments.
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. Unless we note otherwise,
any references to prior comments are to comments in our September 29, 2023 letter.
Amendment No. 3 to Registration Statement on Form S-1 filed October 4, 2023
Capitalization, page 39
1.We note your updated capitalization table in response to prior comment 2. Please also
revise the caption for ordinary shares in the table to present correct share amount on a pro
forma basis.
Executive Compensation, page 84
2.Please update the disclosure in this section to include compensation information for the
most recently completed fiscal year.
Exhibits
3.We note the reference in section 2.1 of the agreement filed as Exhibit 10.2 to "Appendix I
FirstName LastNameDekui Liu
Comapany NameINNO HOLDINGS INC.
October 18, 2023 Page 2
FirstName LastName
Dekui Liu
INNO HOLDINGS INC.
October 18, 2023
Page 2
attached hereto;" however the appendix is missing. Please revise accordingly.
Please contact SiSi Cheng at 202-551-5004 or Kevin Woody at 202-551-3629 if you have
questions regarding comments on the financial statements and related matters. Please contact
Thomas Jones at 202-551-3602 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Michael J. Blankenship