Correspondence 0001213900-24-004653 from Trident Digital Tech Holdings Ltd (TDTH)
Trident Digital Tech Holdings Ltd
Date: Jan. 19, 2024 · CIK: 0001983550 · Accession: 0001213900-24-004653
AI Filing Summary & Sentiment
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Service 100 F Street, N.E. Washington, D.C. 20549 Re: Trident Digital Tech Holdings Ltd (CIK No. 0001983550) Registration Statement on Form F-1
Dear Mr. Kim and Ms. Lumley,
On behalf of our client, Trident Digital Tech Holdings Ltd, a company organized under the laws of the Cayman Islands (the “Company”), we are filing herewith Amendment No. 3 to the Company’s registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR with the Securities and Exchange Commission (the “Commission”).
The Registration Statement contains the Company’s audited financial statements prepared in accordance with accounting principles generally accepted in the United States of America for the year ended December 31, 2022 and unaudited financial statements for the six months ended June 30, 2023. The Company has included as Exhibit 99.8 to the Registration Statement a letter in which the Company makes the representations to the Commission required by Instruction 2 to Item 8.A.4 of Form 20-F, which states that in the case of a company’s initial public offering, a company may comply with only the 15-month requirement in Item 8.A.4 of Form 20-F if the company is able to make the representations specified by Instruction 2 to Item 8.A.4 of Form 20-F.
Should you have any questions regarding the Registration Statement, please contact me by telephone at (852) 2840 5026 (office) or via email at stephanie.tang@hoganlovells.com. Questions relating to accounting and auditing matters of the Company may also be directed to Chris Zhao, partner at Marcum Asia CPAs LLP (“Marcum”), by telephone at (86) 139 2605 0901 or via email at chris.zhao@marumasia.com. Marcum is the independent registered public accounting firm of the Company.
Partners
M Lin
O Chan
D Y C So
C J Dobby
M D R Parsons
N W O Tang
E I Low*
J P Kwan
S K S Li
L H S Leung
A J McGinty
J E M Leitch
B A Phillips
T Liu
Counsel
A D E Cobden
J S F Yim
J Leung
D Lau
S Suen
J Cheng
Foreign Legal
Consultants
S Tang
(New York, USA)
B Kostrzewa
(District of Columbia, USA)
*Notary Public
Sincerely
yours,
/s/
Stephanie Tang
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filename1.htm
霍金路偉律師行
Hogan
Lovells
11th
Floor, One Pacific Place
88
Queensway
Hong
Kong
霍金路偉律師行
香港金鐘道88號
太古廣場一座11樓
T
電話 +852 2219 0888
F
傳真 +852 2219 0222
DX
No 225017 Wanchai 1
www.hoganlovells.com
January
19, 2024
VIA
EDGAR
Mr.
Stephen Kim
Ms. Angela Lumley
Division of Corporation Finance
Office of Trade & Service
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Trident
Digital Tech Holdings Ltd (CIK No. 0001983550)
Registration
Statement on Form F-1
Dear
Mr. Kim and Ms. Lumley,
On
behalf of our client, Trident Digital Tech Holdings Ltd, a company organized under the laws of the Cayman Islands (the “Company”),
we are filing herewith Amendment No. 3 to the Company’s registration statement on Form F-1 (the “Registration Statement”)
and certain exhibits via EDGAR with the Securities and Exchange Commission (the “Commission”).
The
Registration Statement contains the Company’s audited financial statements prepared in accordance with accounting principles
generally accepted in the United States of America for the year ended December 31, 2022 and unaudited financial statements for the
six months ended June 30, 2023. The Company has included as Exhibit 99.8 to the Registration Statement a letter in which the Company
makes the representations to the Commission required by Instruction 2 to Item 8.A.4 of Form 20-F, which states that in the case of
a company’s initial public offering, a company may comply with only the 15-month requirement in Item 8.A.4 of Form 20-F if
the company is able to make the representations specified by Instruction 2 to Item 8.A.4 of Form 20-F.
Should
you have any questions regarding the Registration Statement, please contact me by telephone at (852) 2840 5026 (office) or via email
at stephanie.tang@hoganlovells.com. Questions relating to accounting and auditing matters of the Company may also be directed
to Chris Zhao, partner at Marcum Asia CPAs LLP (“Marcum”), by telephone at (86) 139 2605 0901 or via email at chris.zhao@marumasia.com.
Marcum is the independent registered public accounting firm of the Company.
Partners
M
Lin
O
Chan
D
Y C So
C
J Dobby
M
D R Parsons
N
W O Tang
E
I Low*
J
P Kwan
S
K S Li
L
H S Leung
A
J McGinty
J
E M Leitch
B
A Phillips
T
Liu
Counsel
A
D E Cobden
J
S F Yim
J
Leung
D
Lau
S
Suen
J
Cheng
Foreign
Legal
Consultants
S
Tang
(New
York, USA)
B
Kostrzewa
(District
of Columbia, USA)
*Notary
Public
Sincerely
yours,
/s/
Stephanie Tang
Stephanie Tang
Enclosures
CC:
Soon
Huat Lim, Chief Executive Officer, Trident Digital Tech Holdings Ltd
Chris
Zhao, Partner, Marcum Asia CPAs LLP
Ross
David Carmel, Esq., Partner, Sichenzia Ross Ference Carmel LLP
Barry
P. Biggar, Esq., Partner, Sichenzia Ross Ference Carmel LLP