Correspondence 0001213900-24-029962 from Fly-E Group, Inc. (FLYE)
Fly-E Group, Inc.
Date: April 3, 2024 · CIK: 0001975940 · Accession: 0001213900-24-029962
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276830
Referenced dates: February 12, 2024
Letter
April 3, 2024
VIA EDGAR
Division of Corporate Finance
Office of Manufacturing
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jay Ingram, Evan Ewing, Stephany Yang, and Jean Yu
Re: Fly-E Group, Inc.
Registration Statement on Form S-1
Filed February 2, 2024
File No. 333-276830
Ladies and Gentlemen,
On behalf of our client, Fly-E Group, Inc., a Delaware corporation (the “Company”), we submit this letter setting forth the responses of the Company to the comments of the staff of the Securities and Exchange Commission (the “SEC”) in its comment letter dated February 12, 2024 with respect to the Registration Statement on Form S-1 filed with the SEC on February 2, 2024. For your convenience, your comment is reproduced below in italicized bold text, followed by the Company’s response. Please be advised that the Company is concurrently filing via EDGAR an Amendment No. 1 to the Registration Statement on Form S-1 (the “Registration Statement”).
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.
Response: In response to this comment, the Company has filed an Exhibit 16 letter from its former accountant, Friedman LLP, as Exhibit 16.1 to the Registration Statement.
If you have any questions or require any additional information, please telephone the undersigned at (212) 918-3267 or Will Rao at (212) 918-3724.
Sincerely,
By:
/s/ Richard Aftanas
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filename1.htm
April 3, 2024
VIA EDGAR
Division of Corporate Finance
Office of Manufacturing
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jay Ingram, Evan Ewing, Stephany Yang, and Jean Yu
Re:
Fly-E Group, Inc.
Registration Statement on Form S-1
Filed February 2, 2024
File No. 333-276830
Ladies and Gentlemen,
On behalf of our client, Fly-E
Group, Inc., a Delaware corporation (the “Company”), we submit this letter setting forth the responses of the Company to the
comments of the staff of the Securities and Exchange Commission (the “SEC”) in its comment letter dated February 12, 2024
with respect to the Registration Statement on Form S-1 filed with the SEC on February 2, 2024. For your convenience, your comment
is reproduced below in italicized bold text, followed by the Company’s response. Please be advised that the Company is concurrently
filing via EDGAR an Amendment No. 1 to the Registration Statement on Form S-1 (the “Registration Statement”).
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.
Response: In response to this
comment, the Company has filed an Exhibit 16 letter from its former accountant, Friedman LLP, as Exhibit 16.1 to the Registration Statement.
If you have any questions
or require any additional information, please telephone the undersigned at (212) 918-3267 or Will Rao at (212) 918-3724.
Sincerely,
By:
/s/ Richard Aftanas
Richard Aftanas
cc:
Zhou Ou, Chief Executive Officer, Fly-E Group, Inc.
Steven Guo, Chief Financial Officer, Fly-E Group, Inc.
Joseph Lucosky, Partner, Lucosky Brookman LLP