0000000000-22-006779.txt : 20220915 0000000000-22-006779.hdr.sgml : 20220915 20220623133003 ACCESSION NUMBER: 0000000000-22-006779 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220623 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GigaCloud Technology Inc CENTRAL INDEX KEY: 0001857816 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: UNIT A, 12/F, SHUN HO TOWER STREET 2: 24-30 ICE HOUSE STREET CITY: CENTRAL HONG KONG STATE: K3 ZIP: - BUSINESS PHONE: 852-23698219 MAIL ADDRESS: STREET 1: UNIT A, 12/F, SHUN HO TOWER STREET 2: 24-30 ICE HOUSE STREET CITY: CENTRAL HONG KONG STATE: K3 ZIP: - 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$1&3"Q\<'QA6_?__&K *98K_? 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MBXWK.+Y4H;->S7T=&N=;M75^YJ.[]T^ARO#=_$%Z=TW%LP(#$T72])1"!;/&$Q-S9B-#EE,#-D8S!B-68V-F9D834W.6(T83 W M860Q/CQA,3')E9@HR +.3 Y-PHE)45/1@H! end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 23, 2022 Larry Wu Chief Executive Officer GigaCloud Technology Inc. Unit A, 12/F, Shun Ho Tower 24-30 Ice House Street Central Hong Kong Re: GigaCloud Technology Inc. Amendment No. 7 to Draft Registration Statement on Form F-1 Submitted June 10, 2022 CIK No. 0001857816 Dear Mr. Wu: We have reviewed your amended draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 7 to Draft Registration Statement on Form F-1 Submitted June 10, 2022 Cover Page 1. We note your amended disclosure in response to comment 2. Please include similar disclosure relating to potential limitations on the ability to transfer or distribute cash within the organization and to fund outside operations in your summary risk factors, and provide a cross-reference here to your discussion in your summary risk factors section. Larry Wu FirstName GigaCloud LastNameLarry Technology Inc.Wu Comapany June NameGigaCloud Technology Inc. 23, 2022 June 23, Page 2 2022 Page 2 FirstName LastName Risk Factors Risks Related to Our Business and Industry Our failure or the failure of third-party service providers to protect our marketplace, networks and systems against security breaches..., page 40 2. We note your amended disclosure in response to comment 8. Please expand the discussion of the measures you have taken to mitigate cybersecurity risks to include measures you have taken to mitigate cybersecurity risks in your supply chain based on third-party products, software, services, and business. To the extent you have not taken any measures to mitigate such risks, please revise to state as much. General 3. We note your revised disclosure in response to comment 7. Where you provide disclosure in response to our comments, please revise your reference to "mainland China" as it suggests the exclusion of other regions, such as Macau and Hong Kong. Please contact Alyssa Wall at 202-551-8106 or Jennifer L pez Molina at 202-551-3792 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Benjamin Su