SEC Comment Letter 0000000000-23-013502 to Leishen Energy Holding Co., Ltd. (LSE) (CIK 0001985139) (LSE)
Leishen Energy Holding Co., Ltd. (LSE) (CIK 0001985139)
Date: Dec. 12, 2023 · CIK: 0001985139 · Accession: 0000000000-23-013502
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United States securities and exchange commission logo December 12, 2023 Hongliang Li Chief Executive Officer Leishen Energy Holding Co., Ltd. 103 Huizhong Li, B Building, Peking Times Square, Unit 15B10 Chaoyang District, Beijing, China Re:Leishen Energy Holding Co., Ltd. Amendment No. 2 to Draft Registration Statement on Form F-1 Submitted November 28, 2023 CIK No. 0001985139 Dear Hongliang Li: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 2, 2023 letter. Form DRS/A submitted on November 28, 2023 Notes to Consolidated Financial Statements Revenue recognition, page F-14 1.We note your responsive disclosure to our prior comment 4. Please revise to include quantitative disclosures of your revenue disaggregation in your financial statements footnote. Refer to ASC 606-10-50-5 and ASC 606-10-50-6.
FirstName LastNameHongliang Li Comapany NameLeishen Energy Holding Co., Ltd. December 12, 2023 Page 2 FirstName LastName Hongliang Li Leishen Energy Holding Co., Ltd. December 12, 2023 Page 2 Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Marion Graham at 202-551-6521 or Jan Woo at 202-551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: David Manno
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United States securities and exchange commission logo
December 12, 2023
Hongliang Li
Chief Executive Officer
Leishen Energy Holding Co., Ltd.
103 Huizhong Li, B Building, Peking Times Square, Unit 15B10
Chaoyang District, Beijing, China
Re:Leishen Energy Holding Co., Ltd.
Amendment No. 2 to Draft Registration Statement on Form F-1
Submitted November 28, 2023
CIK No. 0001985139
Dear Hongliang Li:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. 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 the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in our
November 2, 2023 letter.
Form DRS/A submitted on November 28, 2023
Notes to Consolidated Financial Statements
Revenue recognition, page F-14
1.We note your responsive disclosure to our prior comment 4. Please revise to include
quantitative disclosures of your revenue disaggregation in your financial statements
footnote. Refer to ASC 606-10-50-5 and ASC 606-10-50-6.
FirstName LastNameHongliang Li
Comapany NameLeishen Energy Holding Co., Ltd.
December 12, 2023 Page 2
FirstName LastName
Hongliang Li
Leishen Energy Holding Co., Ltd.
December 12, 2023
Page 2
Please contact Becky Chow at 202-551-6524 or Stephen Krikorian at 202-551-3488 if
you have questions regarding comments on the financial statements and related matters. Please
contact Marion Graham at 202-551-6521 or Jan Woo at 202-551-3453 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: David Manno