0000000000-20-002596.txt : 20200427 0000000000-20-002596.hdr.sgml : 20200427 20200325124943 ACCESSION NUMBER: 0000000000-20-002596 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200325 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: E-Home Household Service Holdings Ltd CENTRAL INDEX KEY: 0001769768 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS REPAIR SERVICES [7600] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: FLOOR 9, BUILDING 14, HAIXIBAIYUE TOWN STREET 2: HEYUAN ROAD, LUZHOU TOWN CITY: CANGSHAN DISTRICT, FUZHOU CITY STATE: F4 ZIP: 350001 BUSINESS PHONE: 86-591-87590668 MAIL ADDRESS: STREET 1: FLOOR 9, BUILDING 14, HAIXIBAIYUE TOWN STREET 2: HEYUAN ROAD, LUZHOU TOWN CITY: CANGSHAN DISTRICT, FUZHOU CITY STATE: F4 ZIP: 350001 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-19-016708 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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M$]O%XR_C/[P\*?TGD!:._8A8ZX;=(+=-8>Z;^]=O4]I*FUILM)D:IQ]XU1U: MW^5;YF4@,30O1FEL=&5R+T9L871E M1&5C;V1E/CYS=')E86T*>)QC8&#X_Y^1@9^!@9%)DH&!B8&#@0E$,#.F'()P M64 $ V.^-Y#(.@ 18V3,4P)R\P(80.#_?P +@0C""F5N9'-T')E9@HR.#@P.0HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt March 25, 2020 Wenshan Xie Chief Executive Officer E-Home Household Service Holdings Ltd Floor 9, Building 14, HaixiBaiyue Town No. 14 Duyuan Road, Luozhou Town Cangshan District, Fuzhou City 350001 People's Republic of China Re: E-Home Household Service Holdings Ltd. Amendment No. 3 to Registration Statement on Form F-1 Filed March 23, 2020 File No. 333-233468 Dear Mr. Xie: We have reviewed your amended registration statement 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 letter by amending your registration statement and providing the requested information. If you do not believe our 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 these comments, we may have additional comments. Form F-1/A filed March 23, 2020 Management's Discussion and Analysis of Financial Condition and Results of Operations Overview, page 37 1. We note your risk factor disclosure highlighting the material adverse effect of the Coronavirus on your business operations during February 2020 (as compared to February 2019). We also note your MD&A discussion focusing on the recent growth of your business (represented by a comparison of revenues and net income between June 30, 2018 and June 30, 2019). Expand this discussion to address the reasonably known effect of the Coronavirus pandemic on these growth indicators for fiscal 2020. For example, in light of changing trends and the overall economic outlook since June 30, 2019, discuss how you Wenshan Xie E-Home Household Service Holdings Ltd March 25, 2020 Page 2 expect the pandemic to impact your future operating results and near-and-long-term financial condition. You may contact Charles Eastman, Staff Accountant, at (202) 551-3794 or Robert S. Littlepage, Accountant Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Larry Spirgel, Assistant Director, at (202) 551-3810 with any other questions Sincerely, FirstName LastNameWenshan Xie Division of Corporation Finance Comapany NameE-Home Household Service Holdings Ltd Office of Trade & Services March 25, 2020 Page 2 cc: Kevin Sun, Esq. FirstName LastName