Correspondence 0001493152-25-008211 from INNO HOLDINGS INC. (INHD)
INNO HOLDINGS INC.
Date: Feb. 25, 2025 · CIK: 0001961847 · Accession: 0001493152-25-008211
AI Filing Summary & Sentiment
File numbers found in text: 001-41882
Referenced dates: February 13, 2025
Letter
Via EDGAR Division of Corporation Finance Office of Manufacturing Mr. Hugh West Re: INNO HOLDINGS INC. Response to the Staff’s Comments on Form 10-K for the Fiscal Year Ended September 30, 2024 File No. 001-41882
Dear Ms. Cheng and Mr. West,
This letter is in response to the letter dated February 13, 2025 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to Inno Holdings Inc. (the “Company”, “we” and “our”). For ease of reference, we have recited the Commission’s comments in this response and numbered them accordingly. An amended annual report on Form 10-K/A (“Amendment No. 1”) is being filed to accompany this letter.
Form 10-K for the Fiscal Year Ended September 30, 2024
Item 9A. Controls and Procedures, page 26
1. We note your annual report does not include a report of management’s assessment regarding internal control over financial reporting (ICFR) due to a transition period established by rules of the Securities and Exchange Commission. Since you were required to file or filed an annual report for the prior year, it appears you are required to report on your management’s assessment of ICFR. Refer to Item 308(a) of Regulation S-K. We also note your officer certifications filed as Exhibits 31.1 and 31.2 exclude required language in paragraph 4(b) and in the introductory part of paragraph 4 referring to ICFR. Please amend your Form 10-K to include management’s assessment on ICFR for the fiscal year ended September 30, 2024, and certifications that conform exactly to the language set forth within the Exchange Act Rule 13a-14(a) and Item 601(b)(31)(i) of Regulation S-K.
Please be advised that we have included management’s assessment on internal control over financial reporting on page 3 and incorporated the required language in Exhibits 31.1 and 31.2, as requested.
We hope this response has addressed all of the Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein, please contact our outside securities counsel Huan Lou, Esq. of Sichenzia Ross Ference Carmel LLP at hlou@srfc.law and (212) 930-9700.
Very
truly yours,
/s/
Ding Wei
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INNO
HOLDINGS INC.
2465
Farm Market 359 South
Brookshire,
TX 77423
Date:
February 25, 2025
Via
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street, N.E.
Washington,
D.C. 20549
Attn.:
Ms.
Sisi Cheng
Mr.
Hugh West
Re:
INNO
HOLDINGS INC.
Response
to the Staff’s Comments on Form 10-K for the Fiscal Year Ended September 30, 2024
File
No. 001-41882
Dear
Ms. Cheng and Mr. West,
This
letter is in response to the letter dated February 13, 2025 from the staff (the “Staff”) of the U.S. Securities and Exchange
Commission (the “Commission”) addressed to Inno Holdings Inc. (the “Company”, “we” and “our”).
For ease of reference, we have recited the Commission’s comments in this response and numbered them accordingly. An amended annual
report on Form 10-K/A (“Amendment No. 1”) is being filed to accompany this letter.
Form
10-K for the Fiscal Year Ended September 30, 2024
Item
9A. Controls and Procedures, page 26
1.
We
note your annual report does not include a report of management’s assessment regarding internal control over financial reporting
(ICFR) due to a transition period established by rules of the Securities and Exchange Commission. Since you were required to file
or filed an annual report for the prior year, it appears you are required to report on your management’s assessment of ICFR.
Refer to Item 308(a) of Regulation S-K. We also note your officer certifications filed as Exhibits 31.1 and 31.2 exclude required
language in paragraph 4(b) and in the introductory part of paragraph 4 referring to ICFR. Please amend your Form 10-K to include
management’s assessment on ICFR for the fiscal year ended September 30, 2024, and certifications that conform exactly to the
language set forth within the Exchange Act Rule 13a-14(a) and Item 601(b)(31)(i) of Regulation S-K.
Please
be advised that we have included management’s assessment on internal control over financial reporting on page 3 and incorporated
the required language in Exhibits 31.1 and 31.2, as requested.
We
hope this response has addressed all of the Staff’s concerns relating to the comment letter. Should you have additional questions
regarding the information contained herein, please contact our outside securities counsel Huan Lou, Esq. of Sichenzia Ross Ference Carmel
LLP at hlou@srfc.law and (212) 930-9700.
Very
truly yours,
/s/
Ding Wei
Name:
Ding
Wei
Title:
Chief
Executive Officer