SEC Comment Letter 0000000000-24-002923 to YSX Tech Co., Ltd (YSXT)
YSX Tech Co., Ltd
Date: March 18, 2024 · CIK: 0001993463 · Accession: 0000000000-24-002923
AI Filing Summary & Sentiment
Reasoning
Letter
United States securities and exchange commission logo March 18, 2024 Jie Xiao Chief Executive Officer YSX Tech Co., Ltd 401, 4 / F, Building 12 1601 South Guangzhou Avenue Haizhu District, Guangzhou, Guangdong, PRC Re:YSX Tech Co., Ltd Amendment No. 3 to Draft Registration Statement on Form F-1 Submitted February 26, 2023 File No. 377-06871 Dear Jie Xiao: We have reviewed your amended draft registration statement and have the following comment(s). 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 January 16, 2024 letter. Amendment No. 3 to Draft Registration Statement on Form F-1 submitted February 26, 2023 Capitalization, page 54 1.Please revise to include the long-term loans that are presented on your September 30, 2023 balance sheet on your table of capitalization. Refer to Item 3.B of Form 20-F for guidance.
FirstName LastName Jie Xiao Comapany NameYSX Tech Co., Ltd March 18, 2024 Page 2 FirstName LastName Jie Xiao YSX Tech Co., Ltd March 18, 2024 Page 2 Please contact Patrick Kuhn at 202-551-3308 or Suying Li at 202-551-3335 if you have questions regarding comments on the financial statements and related matters. Please contact Brian Fetterolf at 202-551-6613 or Lilyanna Peyser at 202-551-3222 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Linda Ni
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United States securities and exchange commission logo
March 18, 2024
Jie Xiao
Chief Executive Officer
YSX Tech Co., Ltd
401, 4 / F, Building 12
1601 South Guangzhou Avenue
Haizhu District, Guangzhou, Guangdong, PRC
Re:YSX Tech Co., Ltd
Amendment No. 3 to Draft Registration Statement on Form F-1
Submitted February 26, 2023
File No. 377-06871
Dear Jie Xiao:
We have reviewed your amended draft registration statement and have the following
comment(s).
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
January 16, 2024 letter.
Amendment No. 3 to Draft Registration Statement on Form F-1 submitted February 26, 2023
Capitalization, page 54
1.Please revise to include the long-term loans that are presented on your September 30,
2023 balance sheet on your table of capitalization. Refer to Item 3.B of Form 20-F for
guidance.
FirstName LastName Jie Xiao
Comapany NameYSX Tech Co., Ltd
March 18, 2024 Page 2
FirstName LastName
Jie Xiao
YSX Tech Co., Ltd
March 18, 2024
Page 2
Please contact Patrick Kuhn at 202-551-3308 or Suying Li at 202-551-3335 if you have
questions regarding comments on the financial statements and related matters. Please contact
Brian Fetterolf at 202-551-6613 or Lilyanna Peyser at 202-551-3222 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Linda Ni