SEC Comment Letter 0000000000-24-000184 to Semilux International Ltd. (SELX) (CIK 0001990950) (SELX)
Semilux International Ltd. (SELX) (CIK 0001990950)
Date: Jan. 5, 2024 · CIK: 0001990950 · Accession: 0000000000-24-000184
AI Filing Summary & Sentiment
File numbers found in text: 333-275857
Letter
United States securities and exchange commission logo January 5, 2024 Yung-Peng Chang Co-Chief Executive Officer Semilux International Ltd. 4F., No. 32, Keya Rd., Daya Dist. Central Taiwan Science Park Taichung City 42881, Taiwan Re:Semilux International Ltd. Amendment No. 2 to Registration Statement on Form F-4 Filed on December 29, 2023 File No. 333-275857 Dear Yung-Peng Chang: We have reviewed your amended registration statement and have the following comments. 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. Unless we note otherwise, any references to prior comments are to comments in our December 14, 2023 letter. Amendment No. 2 to Registration Statement on Form F-4 Executive Compensation, page 218 1.Please update your compensation disclosure to reflect the fiscal year ended December 31, 2023. Refer to Item 18(a)(7)(ii) of Form F-4.
FirstName LastNameYung-Peng Chang Comapany NameSemilux International Ltd. January 5, 2024 Page 2 FirstName LastName Yung-Peng Chang Semilux International Ltd. January 5, 2024 Page 2 Exhibit 23.1 Consent of Enrome LLP, page II-2 2.We note that the consent from the auditors of Taiwan Color Optics, Inc. is more than 30 days old. Please have the auditor update the date of their consent. Please contact Dale Welcome at 202-551-3865 or Melissa Gilmore at 202-551-3777 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
Show Raw Text
United States securities and exchange commission logo
January 5, 2024
Yung-Peng Chang
Co-Chief Executive Officer
Semilux International Ltd.
4F., No. 32, Keya Rd., Daya Dist.
Central Taiwan Science Park
Taichung City 42881, Taiwan
Re:Semilux International Ltd.
Amendment No. 2 to Registration Statement on Form F-4
Filed on December 29, 2023
File No. 333-275857
Dear Yung-Peng Chang:
We have reviewed your amended registration statement and have the following
comments.
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. Unless we note otherwise,
any references to prior comments are to comments in our December 14, 2023 letter.
Amendment No. 2 to Registration Statement on Form F-4
Executive Compensation, page 218
1.Please update your compensation disclosure to reflect the fiscal year ended December 31,
2023. Refer to Item 18(a)(7)(ii) of Form F-4.
FirstName LastNameYung-Peng Chang
Comapany NameSemilux International Ltd.
January 5, 2024 Page 2
FirstName LastName
Yung-Peng Chang
Semilux International Ltd.
January 5, 2024
Page 2
Exhibit 23.1
Consent of Enrome LLP, page II-2
2.We note that the consent from the auditors of Taiwan Color Optics, Inc. is more than 30
days old. Please have the auditor update the date of their consent.
Please contact Dale Welcome at 202-551-3865 or Melissa Gilmore at 202-551-3777 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