SEC Comment Letter 0000000000-24-000632 to Amer Sports, Inc. (AS)
Amer Sports, Inc.
Date: Jan. 18, 2024 · CIK: 0001988894 · Accession: 0000000000-24-000632
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276370
Letter
United States securities and exchange commission logo January 18, 2024 Andrew Page Chief Financial Officer Amer Sports, Inc. Cricket Square, Hutchins Drive P.O. Box 2681 Grand Cayman, KY1-1111 Cayman Islands Re:Amer Sports, Inc. Registration Statement on Form F-1 Filed January 4, 2024 File No. 333-276370 Dear Andrew Page: We have reviewed 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. Registration Statement on Form F-1 Index to Consolidated Financial Statements, page F-1 1.Pursuant to Item 8.A.4 of Form 20-F, please provide audited financial statements that are no more than twelve months old. Alternatively, to the extent you meet the 15-month criteria outlined in Instruction 2 to Item 8.A.4, file the necessary representations as an exhibit to the registration statement.
FirstName LastNameAndrew Page Comapany NameAmer Sports, Inc. January 18, 2024 Page 2 FirstName LastName Andrew Page Amer Sports, Inc. January 18, 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 SiSi Cheng at 202-551-5004 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Please contact Bradley Ecker at 202-551-4985 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
January 18, 2024
Andrew Page
Chief Financial Officer
Amer Sports, Inc.
Cricket Square, Hutchins Drive
P.O. Box 2681
Grand Cayman, KY1-1111
Cayman Islands
Re:Amer Sports, Inc.
Registration Statement on Form F-1
Filed January 4, 2024
File No. 333-276370
Dear Andrew Page:
We have reviewed 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.
Registration Statement on Form F-1
Index to Consolidated Financial Statements, page F-1
1.Pursuant to Item 8.A.4 of Form 20-F, please provide audited financial statements that are
no more than twelve months old. Alternatively, to the extent you meet the 15-month
criteria outlined in Instruction 2 to Item 8.A.4, file the necessary representations as an
exhibit to the registration statement.
FirstName LastNameAndrew Page
Comapany NameAmer Sports, Inc.
January 18, 2024 Page 2
FirstName LastName
Andrew Page
Amer Sports, Inc.
January 18, 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 SiSi Cheng at 202-551-5004 or Andrew Blume at 202-551-3254 if you
have questions regarding comments on the financial statements and related matters. Please
contact Bradley Ecker at 202-551-4985 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing