SEC Comment Letter 0000000000-24-007285 to Helport AI Ltd (HPAI)
Helport AI Ltd
Date: June 27, 2024 · CIK: 0002001699 · Accession: 0000000000-24-007285
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276940
Letter
United States securities and exchange commission logo June 27, 2024 Cong Shi Director Helport AI Limited 9 Temasek Boulevard #07-00, Suntec Tower Two Singapore 038989 Re:Helport AI Limited Amendment No. 4 to Registration Statement on Form F-4 Filed June 24, 2024 File No. 333-276940 Dear Cong Shi: We have reviewed your amended registration statement and have the following comment. 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. Amendment No. 4 to Registration Statement on Form F-4 Tristar Acquisition I Corp. Notes to Condensed Financial Statements (Unaudited) Note 11. Subsequent Events, page F-55 1.We note that Tristar made an additional extension payment on June 17, 2024 to extend the period to complete a business combination until July 18, 2024. Please revise here to include a discussion of such payment.
FirstName LastNameCong Shi Comapany NameHelport AI Limited June 27, 2024 Page 2 FirstName LastName Cong Shi Helport AI Limited June 27, 2024 Page 2 Please contact Dave Edgar at 202-551-3459 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters. Please contact Jeff Kauten at 202-551-3447 or Matthew Derby at 202-551-3334 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ying Li
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United States securities and exchange commission logo
June 27, 2024
Cong Shi
Director
Helport AI Limited
9 Temasek Boulevard #07-00, Suntec Tower Two
Singapore 038989
Re:Helport AI Limited
Amendment No. 4 to Registration Statement on Form F-4
Filed June 24, 2024
File No. 333-276940
Dear Cong Shi:
We have reviewed your amended registration statement and have the following comment.
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.
Amendment No. 4 to Registration Statement on Form F-4
Tristar Acquisition I Corp.
Notes to Condensed Financial Statements (Unaudited)
Note 11. Subsequent Events, page F-55
1.We note that Tristar made an additional extension payment on June 17, 2024 to extend the
period to complete a business combination until July 18, 2024. Please revise here to
include a discussion of such payment.
FirstName LastNameCong Shi
Comapany NameHelport AI Limited
June 27, 2024 Page 2
FirstName LastName
Cong Shi
Helport AI Limited
June 27, 2024
Page 2
Please contact Dave Edgar at 202-551-3459 or Kathleen Collins at 202-551-3499 if you
have questions regarding comments on the financial statements and related matters. Please
contact Jeff Kauten at 202-551-3447 or Matthew Derby at 202-551-3334 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Ying Li