SEC Comment Letter 0000000000-24-012715 to Amer Sports, Inc. (AS)

Amer Sports, Inc.
Date: Nov. 18, 2024 · CIK: 0001988894 · Accession: 0000000000-24-012715

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 18, 2024

Author

Jie (James) Zheng

Form

UPLOAD

Company

Amer Sports, Inc.

Letter

November 18, 2024 Jie (James) Zheng Chief Executive Officer Amer Sports, Inc. Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman, KY1-1111, Cayman Islands Re:Amer Sports, Inc. Draft Registration Statement on Form F-1 Submitted November 15, 2024 CIK No. 0001988894 Dear Jie (James) Zheng: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Roshni Banker Cariello

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November 18, 2024
Jie (James) Zheng
Chief Executive Officer
Amer Sports, Inc.
Cricket Square, Hutchins Drive,
P.O. Box 2681,
Grand Cayman, KY1-1111,
Cayman Islands
Re:Amer Sports, Inc.
Draft Registration Statement on Form F-1
Submitted November 15, 2024
CIK No. 0001988894
Dear Jie (James) Zheng:
            This is to advise you that we do not intend to review your registration statement.
            We request that you publicly file your registration statement no later than 48 hours
prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding
requests for acceleration. 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.
            Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Roshni Banker Cariello

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