SEC Comment Letter 0000000000-23-013715 to LZ Technology Holdings Ltd (LZMH)
LZ Technology Holdings Ltd
Date: Dec. 15, 2023 · CIK: 0001967397 · Accession: 0000000000-23-013715
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United States securities and exchange commission logo December 15, 2023 Runzhe Zhang Chief Executive Officer LZ Technology Holdings Limited No. 59-2, Wanghai Street, Siming District, Xiamen, Fujian Province, 361008 People’s Republic of China Re:LZ Technology Holdings Limited Amendment 3 to Draft Registration Statement on Form F-1 Submitted December 5, 2023 CIK No. 0001967397 Dear Runzhe Zhang: We have reviewed your amended draft registration statement and have the following comments. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 3 to Draft Registration Statement on Form F-1 Prospectus Summary Overview, page 1 1.Please revise to disclose the percentage of revenue generated by your top three customers for each period presented, consistent with your disclosures on page 54 and elsewhere. Unaudited Condensed Consolidated Statements of Operations and Comprehensive (Loss)/Income, page F-3 2.Please revise to separately present revenue and related costs of revenue from products and services. Refer to Rule 5-03(b)(1) and (2) of Regulation S-X.
FirstName LastNameRunzhe Zhang Comapany NameLZ Technology Holdings Limited December 15, 2023 Page 2 FirstName LastName Runzhe Zhang LZ Technology Holdings Limited December 15, 2023 Page 2 Please contact Melissa Kindelan at 202-551-3564 or Chris Dietz at 202-551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby at 202-551-3334 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Kevin (Qixiang) Sun, Esq.
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United States securities and exchange commission logo
December 15, 2023
Runzhe Zhang
Chief Executive Officer
LZ Technology Holdings Limited
No. 59-2, Wanghai Street, Siming District,
Xiamen, Fujian Province, 361008
People’s Republic of China
Re:LZ Technology Holdings Limited
Amendment 3 to Draft Registration Statement on Form F-1
Submitted December 5, 2023
CIK No. 0001967397
Dear Runzhe Zhang:
We have reviewed your amended draft registration statement and have the following
comments.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. 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 the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional comments.
Amendment No. 3 to Draft Registration Statement on Form F-1
Prospectus Summary
Overview, page 1
1.Please revise to disclose the percentage of revenue generated by your top three customers
for each period presented, consistent with your disclosures on page 54 and elsewhere.
Unaudited Condensed Consolidated Statements of Operations and Comprehensive
(Loss)/Income, page F-3
2.Please revise to separately present revenue and related costs of revenue from products and
services. Refer to Rule 5-03(b)(1) and (2) of Regulation S-X.
FirstName LastNameRunzhe Zhang
Comapany NameLZ Technology Holdings Limited
December 15, 2023 Page 2
FirstName LastName
Runzhe Zhang
LZ Technology Holdings Limited
December 15, 2023
Page 2
Please contact Melissa Kindelan at 202-551-3564 or Chris Dietz at 202-551-3408 if you
have questions regarding comments on the financial statements and related matters. Please
contact Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby at 202-551-3334 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Kevin (Qixiang) Sun, Esq.