SEC Comment Letter for Texxon Holding (NPT) — Jul 22, 2025
Texxon Holding Ltd
Date: July 22, 2025 · CIK: 0002014337 · Accession: 0000000000-25-007709
AI Filing Summary & Sentiment
File numbers found in text: 333-281530
Letter
July 22, 2025 Hui Xu Chief Executive Officer Texxon Holding Ltd. 703, Block A, 1799 Wuzhong Road Minhang District Shanghai, China, 200335 Re:Texxon Holding Ltd. Amendment No. 3 to Registration Statement on Form F-1 Filed July 18, 2025 File No. 333-281530 Dear Hui Xu: 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 June 25, 2025 letter. Amendment No. 3 to Registration Statement on Form F-1 filed July 18, 2025 Consolidated Financial Statements, page F-1 1.Your audited financial statements are currently older than 12 months and this is an initial public offering. Accordingly, please update your financial statements pursuant to Item 8.A.4 of Form 20-F or provide the appropriate representation in an exhibit. Refer to Instruction 2 to Item 8.A.4 of Form 20-F.
July 22, 2025 Page 2 Please contact Abe Friedman at 202-551-8298 or Theresa Brillant at 202-551-3307 if you have questions regarding comments on the financial statements and related matters. Please contact Rebekah Reed at 202-551-5332 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Wei Wang
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July 22, 2025
Hui Xu
Chief Executive Officer
Texxon Holding Ltd.
703, Block A, 1799 Wuzhong Road
Minhang District
Shanghai, China, 200335
Re:Texxon Holding Ltd.
Amendment No. 3 to Registration Statement on Form F-1
Filed July 18, 2025
File No. 333-281530
Dear Hui Xu:
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 June 25, 2025 letter.
Amendment No. 3 to Registration Statement on Form F-1 filed July 18, 2025
Consolidated Financial Statements, page F-1
1.Your audited financial statements are currently older than 12 months and this is an
initial public offering. Accordingly, please update your financial statements pursuant
to Item 8.A.4 of Form 20-F or provide the appropriate representation in an exhibit.
Refer to Instruction 2 to Item 8.A.4 of Form 20-F.
July 22, 2025
Page 2
Please contact Abe Friedman at 202-551-8298 or Theresa Brillant at 202-551-3307 if
you have questions regarding comments on the financial statements and related
matters. Please contact Rebekah Reed at 202-551-5332 or Donald Field at 202-551-3680 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Wei Wang