Correspondence 0001829126-24-001208 from SSHT S&T Group Ltd. (SSHT)
SSHT S&T Group Ltd.
Date: Feb. 29, 2024 · CIK: 0001975222 · Accession: 0001829126-24-001208
AI Filing Summary & Sentiment
File numbers found in text: 333-271831
Referenced dates: February 28, 2024
Letter
Division of Corporation Finance Securities and Exchange Commission Amendment No. 8 to Registration Statement on Form S-1 Filed February 16, 2024 File No. 333-271831
Re: SSHT S&T Group Ltd.
Dear Mr. Shapiro:
In response to your letter dated February 28, 2024, the following information is hereby submitted on behalf of SSHT S&T Group Ltd (the “Company”). Amendment No. 9 to the Registration Statement on Form S-1 is being filed in conjunction with this correspondence. We have reproduced the Staff’s comments below in italicized text immediately before our response.
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.
Response: We have updated the Registration Statement as requested.
We are aware that the Company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of action by the staff. Please let me know if you need anything further.
Sincerely,
SSHT S&T Group
Ltd
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SSHT
S&T Group Ltd.
46
Reeves Road, Pakuranga
Aukland,
New Zealand, 2010
February
29, 2024
Attorney
Robert Shapiro
Division
of Corporation Finance
Securities
and Exchange Commission
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
Mr. Shapiro:
In
response to your letter dated February 28, 2024, the following information is hereby submitted on behalf of SSHT S&T Group Ltd (the
“Company”). Amendment No. 9 to the Registration Statement on Form S-1 is being filed in conjunction with this correspondence.
We have reproduced the Staff’s comments below in italicized text immediately before our response.
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.
Response:
We have updated the Registration Statement as requested.
We
are aware that the Company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any
review, comments, action, or absence of action by the staff. Please let me know if you need anything further.
Sincerely,
SSHT S&T Group
Ltd
/s/ Zonghan
Wu
CEO and Director