SEC Comment Letter 0000000000-24-002249 to SSHT S&T Group Ltd. (SSHT)
SSHT S&T Group Ltd.
Date: Feb. 28, 2024 · CIK: 0001975222 · Accession: 0000000000-24-002249
AI Filing Summary & Sentiment
File numbers found in text: 333-271831
Letter
United States securities and exchange commission logo February 28, 2024 Zonghan Wu Chief Executive Officer SSHT S&T Group Ltd. 46 Reeves Road, Pakuranga Auckland, New Zealand, 2010 Re:SSHT S&T Group Ltd. Amendment No. 8 to Registration Statement on Form S-1 Filed February 16, 2024 File No. 333-271831 Dear Zonghan Wu: We have reviewed your amended registration statement and have the following comment(s). 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. Unless we note otherwise, any references to prior comments are to comments in our February 12, 2024 letter. Amendment No. 8 to Registration Statement on Form S-1 Summary Compensation Table, page 37 1.We note your revisions to the summary compensation table pursuant to comment 4. However, the remainder of the information in this section (such as outstanding equity awards and options and stock appreciation rights) have not been updated as of the most recently completed fiscal year. Please revise accordingly.
FirstName LastNameZonghan Wu Comapany NameSSHT S&T Group Ltd. February 28, 2024 Page 2 FirstName LastName Zonghan Wu SSHT S&T Group Ltd. February 28, 2024 Page 2 Please contact Robert Shapiro at 202-551-3273 or Lyn Shenk at 202-551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Jenna Hough at 202-551-3063 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeff Turner, Esq.
Show Raw Text
United States securities and exchange commission logo
February 28, 2024
Zonghan Wu
Chief Executive Officer
SSHT S&T Group Ltd.
46 Reeves Road, Pakuranga
Auckland, New Zealand, 2010
Re:SSHT S&T Group Ltd.
Amendment No. 8 to Registration Statement on Form S-1
Filed February 16, 2024
File No. 333-271831
Dear Zonghan Wu:
We have reviewed your amended registration statement and have the following
comment(s).
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. Unless we note otherwise,
any references to prior comments are to comments in our February 12, 2024 letter.
Amendment No. 8 to Registration Statement on Form S-1
Summary Compensation Table, page 37
1.We note your revisions to the summary compensation table pursuant to comment 4.
However, the remainder of the information in this section (such as outstanding equity
awards and options and stock appreciation rights) have not been updated as of the most
recently completed fiscal year. Please revise accordingly.
FirstName LastNameZonghan Wu
Comapany NameSSHT S&T Group Ltd.
February 28, 2024 Page 2
FirstName LastName
Zonghan Wu
SSHT S&T Group Ltd.
February 28, 2024
Page 2
Please contact Robert Shapiro at 202-551-3273 or Lyn Shenk at 202-551-3380 if you
have questions regarding comments on the financial statements and related matters. Please
contact Jenna Hough at 202-551-3063 or Donald Field at 202-551-3680 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Jeff Turner, Esq.