0000000000-22-007804.txt : 20230425 0000000000-22-007804.hdr.sgml : 20230425 20220726103006 ACCESSION NUMBER: 0000000000-22-007804 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220726 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Jin Medical International Ltd. CENTRAL INDEX KEY: 0001837821 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: NO. 33 LINGXIANG ROAD, WUJIN DISTRICT STREET 2: CHANGZHOU CITY CITY: JIANGSU PROVINCE STATE: F4 ZIP: 213149 BUSINESS PHONE: (86)51989607972 MAIL ADDRESS: STREET 1: NO. 33 LINGXIANG ROAD, WUJIN DISTRICT STREET 2: CHANGZHOU CITY CITY: JIANGSU PROVINCE STATE: F4 ZIP: 213149 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-20-044524 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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No. 33 Lingxiang Road, Wujin District Changzhou City, Jiangsu Province People s Republic of China Re: Jin Medical International Ltd. Amendment No. 4 to Registration Statement on Form F-1 Filed July 15, 2022 File No. 333-259767 Dear Mr. Wang: We have reviewed your amended registration statement and have the following comments. In some of our comments, 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 comments apply 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. Unless we note otherwise, our references to prior comments are to comments in our April 28, 2022 letter. Amendment No. 4 to Registration Statement on Form F-1 filed July 15, 2022 Cover Page 1. We acknowledge your revised disclosure in response to prior comment 2, which we reissue. Please revise to ensure that all references to control or benefits that accrue to you because of the VIE are limited to a clear description of the conditions you have satisfied for consolidation of the VIE under U.S. GAAP. We note that your disclosure continues to refer to the control or benefits that accrue to you as a result of the VIE, including but not limited to the cover page, pages ii, 1, 2, 86, 87 and 124. Erqi Wang FirstName Jin MedicalLastNameErqi Wang International Ltd. Comapany July NameJin Medical International Ltd. 26, 2022 July 26, Page 2 2022 Page 2 FirstName LastName Summary of Risk Factors, page 10 2. We note your revised disclosure in response to prior comment 6, which we reissue in part. Please revise to include specific cross-references for each summary risk to the more detailed discussion of such risks in the prospectus rather than including page references. You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Jane Park at 202-551-7439 or Celeste Murphy at 202-551-3257 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ying Li, Esq.