Correspondence 0001213900-23-076442 from INNO HOLDINGS INC. (INHD)
INNO HOLDINGS INC.
Date: Sept. 13, 2023 · CIK: 0001961847 · Accession: 0001213900-23-076442
AI Filing Summary & Sentiment
File numbers found in text: 333-273429
Letter
mike blankenship
Managing Partner
1.713.651.2678
MBlankenship@winston.com
September 13, 2023
SiSi Cheng
Kevin Woody
Thomas Jones
Jay Ingram
Division of Corporation Finance
Office of Manufacturing
United States Securities and Exchange Commission
F Street, NE
Washington, D.C. 20549
Re: INNO HOLDINGS INC.
Amendment No. 1 to Registration Statement on Form S-1
Filed August 14, 2023
File No. 333-273429
Ladies and Gentlemen:
On behalf of our client, INNO HOLDINGS INC. (the “Company”), we are writing to submit the Company’s response to the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) delivered on August 21, 2023, with respect to the above referenced filing.
We have set forth below the comments in the Staff’s letter, in bold, and the Company’s responses thereto.
Reference is made to the Registration Statement on Form S-1 (the “Registration Statement”) filed by the Company on July 26, 2023.
Index to Financial Statements, page F-1
1. Please note the financial statement updating requirements of Rule 8-08 of Regulation S-X.
Response: The Company acknowledges the Staff’s comment and advises the Staff that it has updated the financial statements to address the Staff’s comment.
* * * * * * *
September 13, 2023
Page 2
If you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
/s/ Michael Blankenship
Show Raw Text
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1
filename1.htm
mike
blankenship
Managing
Partner
1.713.651.2678
MBlankenship@winston.com
September
13, 2023
SiSi
Cheng
Kevin
Woody
Thomas
Jones
Jay
Ingram
Division
of Corporation Finance
Office
of Manufacturing
United
States Securities and Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Re: INNO
HOLDINGS INC.
Amendment No. 1 to Registration Statement on Form S-1
Filed August 14, 2023
File No. 333-273429
Ladies
and Gentlemen:
On
behalf of our client, INNO HOLDINGS INC. (the “Company”), we are writing to submit the Company’s response to
the comments of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission
(the “Commission”) delivered on August 21, 2023, with respect to the above referenced filing.
We
have set forth below the comments in the Staff’s letter, in bold, and the Company’s responses thereto.
Reference
is made to the Registration Statement on Form S-1 (the “Registration Statement”) filed by the Company on July 26, 2023.
Index
to Financial Statements, page F-1
1. Please
note the financial statement updating requirements of Rule 8-08 of Regulation S-X.
Response:
The Company acknowledges the Staff’s comment and advises the Staff that it has updated the financial statements to address
the Staff’s comment.
*
* * * * * *
September 13, 2023
Page 2
If
you have any questions, please feel free to contact me at (713) 651-2678. Thank you for your cooperation and prompt attention to this
matter.
Sincerely,
/s/ Michael Blankenship
Michael Blankenship
cc: Dekui
Liu, Chief Executive Officer, INNO HOLDINGS INC.