SEC Comment Letter 0000000000-24-013519 to TOYO Co., Ltd (TOYO)
TOYO Co., Ltd
Date: Dec. 9, 2024 · CIK: 0001985273 · Accession: 0000000000-24-013519
AI Filing Summary & Sentiment
File numbers found in text: 333-283617
Letter
December 9, 2024 Junsei Ryu Chief Executive Officer TOYO Co., Ltd Tennoz First Tower F5, 2-2-4 Higashi-shinagawa, Shinagawa-ku Tokyo, Japan 140-0002 Re:TOYO Co., Ltd Registration Statement on Form F-1 Filed December 5, 2024 File No. 333-283617 Dear Junsei Ryu: We have conducted a limited review of 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. Form F-1 filed December 5, 2024 General 1.Please revise your registration statement to include unaudited financial statements for Blue World Acquisition Corporation for the period ended September 30, 2024. In the alternative, revise to include financial statements of Toyo Co. that reflect the period in which the acquisition was consummated. Refer to Rule 15-01(e) of Regulation S-X.
December 9, 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 Bradley Ecker at 202-551-4985 or Erin Purnell at 202-551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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December 9, 2024
Junsei Ryu
Chief Executive Officer
TOYO Co., Ltd
Tennoz First Tower F5, 2-2-4
Higashi-shinagawa, Shinagawa-ku
Tokyo, Japan 140-0002
Re:TOYO Co., Ltd
Registration Statement on Form F-1
Filed December 5, 2024
File No. 333-283617
Dear Junsei Ryu:
We have conducted a limited review of 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.
Form F-1 filed December 5, 2024
General
1.Please revise your registration statement to include unaudited financial statements for
Blue World Acquisition Corporation for the period ended September 30, 2024. In the
alternative, revise to include financial statements of Toyo Co. that reflect the period in
which the acquisition was consummated. Refer to Rule 15-01(e) of Regulation S-X.
December 9, 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 Bradley Ecker at 202-551-4985 or Erin Purnell at 202-551-3454 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing