SEC Comment Letter 0000000000-26-004172 to PN Smart Energy Ltd (PN)
PN Smart Energy Ltd
Date: April 23, 2026 · CIK: 0002001288 · Accession: 0000000000-26-004172
AI Filing Summary & Sentiment
Letter
April 23, 2026 Weiqi Huang Chief Executive Officer Skycorp Solar Group Ltd Room 303, Block B No. 188 Jinghua Road, Yinzhou District Ningbo City, Zhejiang Province China 315048 Re: Skycorp Solar Group Ltd Draft Registration Statement on Form F-3 Submitted April 17, 2026 CIK No. 0002001288 Dear Weiqi Huang: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Steve Lin
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April 23, 2026
Weiqi Huang
Chief Executive Officer
Skycorp Solar Group Ltd
Room 303, Block B
No. 188 Jinghua Road, Yinzhou District
Ningbo City, Zhejiang Province
China 315048
Re: Skycorp Solar Group Ltd
Draft Registration Statement on Form F-3
Submitted April 17, 2026
CIK No. 0002001288
Dear Weiqi Huang:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days 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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Steve Lin