SEC Comment Letter 0000000000-24-009858 to YSX Tech Co., Ltd (YSXT)
YSX Tech Co., Ltd
Date: Aug. 29, 2024 · CIK: 0001993463 · Accession: 0000000000-24-009858
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280312
Letter
August 29, 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. 1 to Registration Statement on Form F-1 Filed August 9, 2024 File No. 333-280312 Dear Jie Xiao: We have reviewed your amended registration statement and have the following comment(s). 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 July 8, 2024 letter. Amendment No. 1 to Registration Statement on Form F-1 filed August 9, 2024 Risk Factors, page 23 1.We note your revised disclosure in response to comment 1. Please further revise the second risk factor to restore the language in the body of the risk factor, as you did in the title of the risk factor, that "PRC laws and regulations...can change quickly with little advance notice." Also restore the language that "it may be more difficult to evaluate the outcome of administrative and court proceedings and the level of legal protection we enjoy in the mainland China legal system than in more developed legal systems." Exhibit 99.7 We re-issue comment 6. Please revise section 1.2.1 of the opinion to exclude the PRC Companies. We also note that you revised section 1.2.2 of the opinion to delete the 2.
August 29, 2024 Page 2 exclusion of the PRC Companies; please revise to restore the original language excluding the PRC Companies from each of (a) and (b). 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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August 29, 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. 1 to Registration Statement on Form F-1
Filed August 9, 2024
File No. 333-280312
Dear Jie Xiao:
We have reviewed your amended registration statement and have the following
comment(s).
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 July 8, 2024 letter.
Amendment No. 1 to Registration Statement on Form F-1 filed August 9, 2024
Risk Factors, page 23
1.We note your revised disclosure in response to comment 1. Please further revise the
second risk factor to restore the language in the body of the risk factor, as you did in the
title of the risk factor, that "PRC laws and regulations...can change quickly with little
advance notice." Also restore the language that "it may be more difficult to evaluate the
outcome of administrative and court proceedings and the level of legal protection we
enjoy in the mainland China legal system than in more developed legal systems."
Exhibit 99.7
We re-issue comment 6. Please revise section 1.2.1 of the opinion to exclude the PRC
Companies. We also note that you revised section 1.2.2 of the opinion to delete the 2.
August 29, 2024
Page 2
exclusion of the PRC Companies; please revise to restore the original language excluding
the PRC Companies from each of (a) and (b).
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