0000000000-23-013553.txt : 20240131 0000000000-23-013553.hdr.sgml : 20240131 20231212184609 ACCESSION NUMBER: 0000000000-23-013553 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231212 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: GigaCloud Technology Inc CENTRAL INDEX KEY: 0001857816 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4388 SHIRLEY AVENUE CITY: EL MONTE STATE: CA ZIP: 91731 BUSINESS PHONE: 1-626-912-8886 MAIL ADDRESS: STREET 1: 4388 SHIRLEY AVENUE CITY: EL MONTE STATE: CA ZIP: 91731 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-23-112830 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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Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our November 16, 2023 letter. Form 20-F for Fiscal Year Ended December 31, 2022 Consolidated Financial Statements Notes to the Consolidated Financial Statements (y) Segment Reporting, page F-29 1. We note your response to prior comment 1. Given your response stating it is impracticable to accurately attribute revenues by country (which is expected to be rare), please tell us the specific aspects of providing this disclosure that are impracticable and explain in detail why each aspect is impracticable for each of the typically utilized allocation methods (e.g. by selling location, customer location, or the location to which the service is provided). If your impracticability assertion for one or more specific aspects surrounds excessive cost, please also demonstrate how you determined the cost would be excessive. Refer to ASC 280-10-05-5 and ASC 280-10-50-40. Larry Lei Wu GigaCloud Technology Inc December 12, 2023 Page 2 Please contact Stephen Kim at 202-551-3291 or Abe Friedman at 202-551-8298 if you have questions regarding comments on the financial statements and related matters. FirstName LastNameLarry Lei Wu Sincerely, Comapany NameGigaCloud Technology Inc Division of Corporation Finance December 12, 2023 Page 2 Office of Trade & Services FirstName LastName