HW Electro Co., Ltd. – SEC staff letter
2025-11-17 · Re: Post-Effective Amendment No. 1 to Form F-1 Filed September 18, 2025 · Accession 0000000000-25-010802 · 2 staff comment(s) issued
Company response(s): 2025-11-24
Exhibits, Certifications & SignaturesIFRS & Foreign Private Issuers
2025-11-17 · Post-Effective Amendment No. 1 to Form F-1 Filed September 18, 2025 · Comment 1 · Prospectus Summary, page 1 Agreed to revise
Staff comment: We note your disclosure that you "expect to deliver an aggregate of 200 electric light commercial vehicles during the fiscal year ending September 30, 2025." Please revise the registration statement to disclose the number of electric light commercial vehicles you sold during your fiscal year ended September 30, 2025. letter →
Company response: to the Staff’s comments, we revised our disclosure on pages 1, 78, 80, 85 and 89 of Amendment No. 2 to disclose the number of electric light commercial vehicles we sold during the fiscal year ended September 30, 2025. response letter →
2025-11-17 · Post-Effective Amendment No. 1 to Form F-1 Filed September 18, 2025 · Comment 2 · Compensation, page 98 Agreed to revise
Staff comment: Please revise to provide the required compensation information for your fiscal year ended September 30, 2025. Refer to Item 6.B of Form 20-F. Financial Statements Index to Financial Statements, page F-1 3. Pursuant to Item 8.A.4 of Form 20-F, please provide audited financial statements that are no more than twelve months old. Alternatively, to the extent you meet the 15- month criteria outlined in Instruction 2. to Item 8.A.4, file the necessary representations as an exhibit to the registration statement. letter →
Company response: to the Staff’s comments, we revised our disclosure on page 99 of Amendment No. 2 to provide the required compensation information for the fiscal year ended September 30, 2025. Financial Statements Index to Financial Statements, page F-1 3. Pursuant to Item 8.A.4 of Form 20-F, please provide audited financial statements that are no more than twelve months old. Alternatively, to the extent you meet the 15-month criteria outlined in Instruction 2. to Item 8.A.4, file the necessary representations as an exhibit to the registration statement. In response to the Staff’s comments, we filed a request for waiver and representation under Item 8.A.4 of Form 20-F as Exhibit 99.2 to Amendment No. 2. We… response letter →
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