Correspondence 0001213900-24-051484 from LZ Technology Holdings Ltd (LZMH)
LZ Technology Holdings Ltd
Date: June 10, 2024 · CIK: 0001967397 · Accession: 0001213900-24-051484
AI Filing Summary & Sentiment
File numbers found in text: 333-276234
Referenced dates: April 3, 2024
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CORRESP
1
filename1.htm
E:
Kevin@bevilacquapllc.com
T:
202.869.0888
W:
bevilacquapllc.com
June 10, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attn: Melissa Kindelan, Christine Dietz, Aliya Ishmukhamedova, Matthew
Derby
Re: LZ Technology
Holdings Limited
Amendment No. 1 to Registration
Statement on Form F-1
Filed March 21, 2024
File No. 333-276234
Ladies and Gentlemen:
We hereby submit the responses of LZ Technology
Holdings Limited (the “Company”) to the comments of the staff (the “Staff”) of the U.S. Securities and
Exchange Commission set forth in the Staff’s letter, dated April 3, 2024, providing the Staff’s comments with respect to
the Company’s Amendment No. 1 to Registration Statement on Form F-1. Concurrently with the submission of this letter, the Company
is filing Amendment No. 2 to the Registration Statement (the “Amendment No. 2”) via EDGAR with the Commission.
For the convenience of the Staff, each of the
Staff’s comments is included followed by the corresponding response of the Company. Unless the context indicates otherwise, references
in this letter to “we,” “us” and “our” refer to the Company on a consolidated basis.
Amendment No. 1 to Registration Statement on Form F-1
General
1. We
note the changes you made to your disclosure appearing on the Cover page, Prospectus Summary,
and Risk Factor sections relating to the legal and operational risks associated with operating
in China and PRC regulations. It is unclear to us that there have been changes in the regulatory
environment in the PRC since the Registration Statement that was filed on December 22, 2023
warranting revised disclosure to mitigate the challenges you face and related disclosures.
The Sample Letters to China-Based Companies sought specific disclosure relating to the risk
that the PRC government may intervene in or influence your operations at any time, or may
exert control over operations of your business, which could result in a material change in
your operations and/or the value of the securities you are registering for sale. The Sample
Letters also sought specific disclosures relating to uncertainties regarding the enforcement
of laws and that the rules and regulations in China can change quickly with little advance
notice. We do not believe that your revised disclosure referencing the PRC government’s
intent to strengthen its regulatory oversight conveys the same risk. Please revise or advise.
Response: In response
to the Staff’s comment, we respectfully advise the Staff that we have updated our disclosure on the Cover Page, and in the “Prospectus
Summary” and “Risk Factors” sections relating to the legal and operational risks associated with operating in China
and PRC regulations.
1050 Connecticut Ave., NW, Suite 500
Washington, DC 20036
PG.
2
June 10, 2024
If you would like to discuss any of the responses
to the Staff’s comments or if you would like to discuss any other matters, please contact Kevin Sun of Bevilacqua PLLC at (202)
869-0888 (ext. 101) or Runzhe Zhang, Chief Executive Officer of LZ Technology Holdings Limited at +86 186-0592-9066.
Sincerely,
/s/
Kevin Sun, Esq.
Kevin Sun, Esq.
Bevilacqua PLLC
cc: Runzhe Zhang, LZ Technology Holdings Limited