Correspondence 0001829126-24-006150 from SSHT S&T Group Ltd. (SSHT)
SSHT S&T Group Ltd.
Date: Sept. 6, 2024 · CIK: 0001975222 · Accession: 0001829126-24-006150
AI Filing Summary & Sentiment
File numbers found in text: 333-271831
Referenced dates: September 4, 2024
Letter
Division of Corporation Finance Securities and Exchange Commission Amendment No. 10 to Registration Statement on Form S-1 Filed August 27, 2024 File No. 333-271831
Re: SSHT S&T Group Ltd.
Dear Ms. Hough:
In response to your letter dated September 4, 2024, the following information is hereby submitted on behalf of SSHT S&T Group Ltd (the “Company”). Amendment No. 11 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. 10 to Form S-1 filed August 27,
Security Ownership of Certain Beneficial Owners and Management, page 40
1. We note your amended disclosure removes reference to Xiaobei Huang as a beneficial owner, but we note elsewhere in the prospectus (such as on page II-1), that Xiaobei Huang and Haining Zhang appear to be greater than 5% holders of your common stock. Please advise or reconcile this disclosure. Please also revise the footnote 1 to disclose Zonghan Wu's position held in SSHT International Holdings Ltd.
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
September 6, 2024
Attorney Jenna Hough
Division of Corporation Finance
Securities and Exchange Commission
Re:
SSHT S&T Group Ltd.
Amendment No. 10 to Registration Statement on Form S-1
Filed August 27, 2024
File No. 333-271831
Dear Ms. Hough:
In response to your letter
dated September 4, 2024, the following information is hereby submitted on behalf of SSHT S&T Group Ltd (the “Company”).
Amendment No. 11 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. 10 to Form S-1 filed August 27,
2024
Security Ownership of Certain Beneficial Owners
and Management, page 40
1.
We note your amended disclosure removes reference to Xiaobei Huang as a beneficial owner, but we note elsewhere in the prospectus (such as on page II-1), that Xiaobei Huang and Haining Zhang appear to be greater than 5% holders of your common stock. Please advise or reconcile this disclosure. Please also revise the footnote 1 to disclose Zonghan Wu's position held in SSHT International Holdings Ltd.
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