SEC Comment Letter 0000000000-24-001659 to Fly-E Group, Inc. (FLYE)
Fly-E Group, Inc.
Date: Feb. 29, 2024 · CIK: 0001975940 · Accession: 0000000000-24-001659
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276830
Letter
United States securities and exchange commission logo February 12, 2024 Ruifeng Guo Chief Financial Officer Fly-E Group, Inc. 136-40 39th Avenue Flushing, NY 11354 Re:Fly-E Group, Inc. Registration Statement on Form S-1 Filed February 2, 2024 File No. 333-276830 Dear Ruifeng Guo: We have reviewed your 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. Registration Statement on Form S-1 filed February 2, 2024 Exhibits 1.We note your disclosure regarding the change in your accountant on page 75. Please obtain and file an Exhibit 16 letter from your former accountant stating whether they agree with the statements regarding the change in accountant in your Form S-1. Refer to Items 304(a)(3) and 601(b)(16) of Regulation S-K. We remind you 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Stephany Yang at 202-551-3167 or Jean Yu at 202-551-3305 if you have
FirstName LastNameRuifeng Guo Comapany NameFly-E Group, Inc. February 12, 2024 Page 2 FirstName LastName Ruifeng Guo Fly-E Group, Inc. February 12, 2024 Page 2 questions regarding comments on the financial statements and related matters. Please contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Richard Aftanas
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United States securities and exchange commission logo
February 12, 2024
Ruifeng Guo
Chief Financial Officer
Fly-E Group, Inc.
136-40 39th Avenue
Flushing, NY 11354
Re:Fly-E Group, Inc.
Registration Statement on Form S-1
Filed February 2, 2024
File No. 333-276830
Dear Ruifeng Guo:
We have reviewed your 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.
Registration Statement on Form S-1 filed February 2, 2024
Exhibits
1.We note your disclosure regarding the change in your accountant on page 75. Please
obtain and file an Exhibit 16 letter from your former accountant stating whether they
agree with the statements regarding the change in accountant in your Form S-1. Refer to
Items 304(a)(3) and 601(b)(16) of Regulation S-K.
We remind you 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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Stephany Yang at 202-551-3167 or Jean Yu at 202-551-3305 if you have
FirstName LastNameRuifeng Guo
Comapany NameFly-E Group, Inc.
February 12, 2024 Page 2
FirstName LastName
Ruifeng Guo
Fly-E Group, Inc.
February 12, 2024
Page 2
questions regarding comments on the financial statements and related matters. Please contact
Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Richard Aftanas