0000000000-23-010099.txt : 20240124 0000000000-23-010099.hdr.sgml : 20240124 20230912173006 ACCESSION NUMBER: 0000000000-23-010099 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230912 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Microvast Holdings, Inc. CENTRAL INDEX KEY: 0001760689 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 832530757 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 12603 SOUTHWEST FREEWAY, SUITE 210 CITY: STAFFORD STATE: TX ZIP: 77477 BUSINESS PHONE: (281) 491-9595 MAIL ADDRESS: STREET 1: 12603 SOUTHWEST FREEWAY, SUITE 210 CITY: STAFFORD STATE: TX ZIP: 77477 FORMER COMPANY: FORMER CONFORMED NAME: Tuscan Holdings Corp. 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Form 10-K for Fiscal Year Ended December 31, 2022 File No. 001-38826 Dear Craig Webster: We have limited our review of your filing to the submission and/or disclosures as required by Item 9C of Form 10-K and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2022 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 77 1. We note that during your fiscal year 2022 you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial statements included in the Form 10-K, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR submission form SPDSCL-HFCAA-GOV or tell us why you are not required to do so. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623. Craig Webster Microvast Holdings, Inc. September 12, 2023 Page 2 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 Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with any questions. Sincerely, FirstName LastNameCraig Webster Division of Corporation Finance Comapany NameMicrovast Holdings, Inc. Disclosure Review Program September 12, 2023 Page 2 cc: Bill Nelson FirstName LastName