SEC Comment Letter 0000000000-24-013869 to Bowen Acquisition Corp (BOWN, BOWNR, BOWNU) (CIK 0001973056)
Bowen Acquisition Corp (BOWN, BOWNR, BOWNU) (CIK 0001973056)
Date: Dec. 17, 2024 · CIK: 0001973056 · Accession: 0000000000-24-013869
AI Filing Summary & Sentiment
File numbers found in text: 333-282021
Letter
December 17, 2024 Jiangang Luo Chief Executive Officer Bowen Acquisition Corp 420 Lexington Avenue, Suite 2446 New York, New York 10170 Liangwen Wang Chief Financial Officer Qianzhi Group Holdings (Cayman) Limited 1705, Block B, KK 100 Building 5016 East Shennan Road Luoho District, Shenzhen Guangdong Province, 51800 Peoples Republic of China Re:Bowen Acquisition Corp Amendment No. 5 to Registration Statement on Form S-4 Filed December 12, 2024 File No. 333-282021 Dear Jiangang Luo and Liangwen Wang: We have reviewed your amended registration statement and have the following comment. 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. Amendment No. 5 to Registration Statement on Form S-4 General We understand you are planning to request effectiveness of your Registration 1.
December 17, 2024 Page 2 Statement on Form S-4 before completing the CSRC process. Please confirm in writing that you will notify us promptly of any changes to your disclosure regarding, or requested by, the CSRC. In addition, please tell us how you plan to notify investors about receiving approval from the CSRC. Please contact Li Xiao at 202-551-4391 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Jeffrey Gallant, Esq.
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December 17, 2024
Jiangang Luo
Chief Executive Officer
Bowen Acquisition Corp
420 Lexington Avenue, Suite 2446
New York, New York 10170
Liangwen Wang
Chief Financial Officer
Qianzhi Group Holdings (Cayman) Limited
1705, Block B, KK 100 Building
5016 East Shennan Road
Luoho District, Shenzhen
Guangdong Province, 51800
Peoples Republic of China
Re:Bowen Acquisition Corp
Amendment No. 5 to Registration Statement on Form S-4
Filed December 12, 2024
File No. 333-282021
Dear Jiangang Luo and Liangwen Wang:
We have reviewed your amended registration statement and have the following
comment.
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.
Amendment No. 5 to Registration Statement on Form S-4
General
We understand you are planning to request effectiveness of your Registration 1.
December 17, 2024
Page 2
Statement on Form S-4 before completing the CSRC process. Please confirm in
writing that you will notify us promptly of any changes to your disclosure regarding,
or requested by, the CSRC. In addition, please tell us how you plan to notify investors
about receiving approval from the CSRC.
Please contact Li Xiao at 202-551-4391 or Terence O'Brien at 202-551-3355 if you
have questions regarding comments on the financial statements and related matters. Please
contact Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Jeffrey Gallant, Esq.