SEC Comment Letter 0000000000-24-011413 to Eastern International Ltd. (ELOG)
Eastern International Ltd.
Date: Oct. 8, 2024 · CIK: 0002013320 · Accession: 0000000000-24-011413
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281900
Referenced dates: April 18, 2024
Letter
October 8, 2024 Albert Wong Chief Executive Officer Eastern International Ltd. Suite 901-903, 9th Floor, Building #2, Qianwan Zhigu Chuanhua Smart CenterScience and Technology City Block Xiaoshan Economic and Technological Development Zone Xiaoshan District, Hangzhou, Zhejiang Province, China 311231 Re:Eastern International Ltd. Amendment No. 1 to Registration Statement on Form F-1 Filed October 1, 2024 File No. 333-281900 Dear Albert Wong: 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. Unless we note otherwise, any references to prior comments are to comments in our September 11, 2024 letter. Amendment No. 1 to Registration Statement on Form F-1 General 1.We note you filed the CEVSN Information Consulting Co. Ltd. consent as Exhibit 23.4. Please also supplementally provide us with a copy of the CEVSN Report. Refer to comment 9 in our letter dated April 18, 2024.
October 8, 2024 Page 2 Please contact Myra Moosariparambil at 202-551-3796 or Shannon Buskirk at 202- 551-3717 if you have questions regarding comments on the financial statements and related matters. Please contact Michael Purcell at 202-551-5351 or Liz Packebusch at 202-551-8749 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Jeffrey Li
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October 8, 2024
Albert Wong
Chief Executive Officer
Eastern International Ltd.
Suite 901-903, 9th Floor, Building #2, Qianwan Zhigu
Chuanhua Smart CenterScience and Technology City Block
Xiaoshan Economic and Technological Development Zone
Xiaoshan District, Hangzhou, Zhejiang Province, China 311231
Re:Eastern International Ltd.
Amendment No. 1 to Registration Statement on Form F-1
Filed October 1, 2024
File No. 333-281900
Dear Albert Wong:
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. Unless we note
otherwise, any references to prior comments are to comments in our September 11,
2024 letter.
Amendment No. 1 to Registration Statement on Form F-1
General
1.We note you filed the CEVSN Information Consulting Co. Ltd. consent as Exhibit
23.4. Please also supplementally provide us with a copy of the CEVSN Report. Refer
to comment 9 in our letter dated April 18, 2024.
October 8, 2024
Page 2
Please contact Myra Moosariparambil at 202-551-3796 or Shannon Buskirk at 202-
551-3717 if you have questions regarding comments on the financial statements and related
matters. Please contact Michael Purcell at 202-551-5351 or Liz Packebusch at 202-551-8749
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Jeffrey Li