SEC Comment Letter 0000000000-24-002170 to XCHG Ltd (XCH)
XCHG Ltd
Date: Feb. 27, 2024 · CIK: 0001979887 · Accession: 0000000000-24-002170
AI Filing Summary & Sentiment
File numbers found in text: 333-276802
Letter
United States securities and exchange commission logo February 27, 2024 Yifei Hou Chief Executive Officer XCHG Ltd Grevenweg 24, 20537 Hamburg, Germany Re:XCHG Ltd Registration Statement on Form F-1 Filed February 1, 2024 File No. 333-276802 Dear Yifei Hou: We have reviewed your 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. Registration Statement on Form F-1 filed February 1, 2024 Compensation of Directors and Executive Officers, page 121 1.Please update your compensation disclosure to reflect the fiscal year ended December 31, 2023.
FirstName LastNameYifei Hou Comapany NameXCHG Ltd February 27, 2024 Page 2 FirstName LastName Yifei Hou XCHG Ltd February 27, 2024 Page 2 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 questions regarding comments on the financial statements and related matters. Please contact Patrick Fullem at 202-551-8337 or Asia Timmons-Pierce at 202-551-3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Li He, Esq.
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United States securities and exchange commission logo
February 27, 2024
Yifei Hou
Chief Executive Officer
XCHG Ltd
Grevenweg 24, 20537
Hamburg, Germany
Re:XCHG Ltd
Registration Statement on Form F-1
Filed February 1, 2024
File No. 333-276802
Dear Yifei Hou:
We have reviewed your 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.
Registration Statement on Form F-1 filed February 1, 2024
Compensation of Directors and Executive Officers, page 121
1.Please update your compensation disclosure to reflect the fiscal year ended December 31,
2023.
FirstName LastNameYifei Hou
Comapany NameXCHG Ltd
February 27, 2024 Page 2
FirstName LastName
Yifei Hou
XCHG Ltd
February 27, 2024
Page 2
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
questions regarding comments on the financial statements and related matters. Please contact
Patrick Fullem at 202-551-8337 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Li He, Esq.