# EDGAR Filing Document

**Accession Number:** 0001941158
**File Stem:** 0000000000-23-003086
**Filing Date:** 2023-3
**Character Count:** 7886
**Document Hash:** 827fd68d9cabcd0bae452e9e8021e4c5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003086.hdr.sgml**: 20250326

**ACCESSION NUMBER**: 0000000000-23-003086

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230328

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Webus International Ltd.
- **CENTRAL INDEX KEY:** 0001941158
- **STANDARD INDUSTRIAL CLASSIFICATION:** LOCAL & SUBURBAN TRANSIT & INTERURBAN HWY PASSENGER TRAINS [4100]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06377

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 26 JUYE ROAD
- **STREET 2:** SUITE 1902, BLDG A JINXIU INTERNATIONAL
- **CITY:** HANGZHOU
- **STATE:** F4
- **ZIP:** 310052
- **BUSINESS PHONE:** 86-571-81389116

**MAIL ADDRESS:**
- **STREET 1:** NO. 26 JUYE ROAD
- **STREET 2:** SUITE 1902, BLDG A JINXIU INTERNATIONAL
- **CITY:** HANGZHOU
- **STATE:** F4
- **ZIP:** 310052
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001575872-22-000878

## Text-Extract

```

United States securities and exchange commission logo

                             March 28, 2023

       Zheng Nan
       Chief Executive Officer
       Webus International Ltd.
       25/F, UK Center, EFC, Yuhang District
       Hangzhou, China 311121

                                                        Re: Webus International
Ltd.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed March 17,
2023
                                                            File No. 333-269684

       Dear Zheng Nan:

             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.

       Amendment No. 1 to Registration Statement on Form F-1

       Use of Proceeds, page 63

   1.                                                   We note your disclosure
that you plan to use approximately $3.0 million of the proceeds
                                                        for general corporate
purposes and approximately $8.0 million of the proceeds for
                                                        working capital for
your China operations, including but not limited to sale and marketing
                                                        expenses, and research
and development expenses for your Wetour digital platform
                                                        related products and
services. Please revise to more specifically identify the principal
                                                        intended uses of the
net proceeds and provide the estimated amount you intend to allocate
                                                        to each identified
purpose. For example, discuss if any of the proceeds will be used to
                                                        advance the "Business
Strategies" disclosed on page 4. If you do not have a current
                                                        specific plan for the
proceeds of this offering, please discuss the principal reasons for
                                                        offering and how you
determined the size of the offering. Refer to Item 4.A of Form F-1
 Zheng Nan
Webus International Ltd.
March 28, 2023
Page 2
      and Item 3.C of Item 20-F.
Index to Consolidated Financial Statements
Note 13. Subsequent Event, page F-48

2.    Please update the date through which subsequent events were evaluated.
Refer to ASC
      855-10-50-1 and ASC 855-10-S99-2.
        You may contact Myra Moosariparambil, Staff Accountant, at 202-551-3796
or Craig
Arakawa, Accounting Branch Chief, at 202-551-3650 if you have questions
regarding comments
on the financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
Attorney, at 202-551-6548 or Kevin Dougherty, Staff Attorney, at 202-551-3271
with any other
questions.

                                                           Sincerely,
FirstName LastNameZheng Nan
                                                           Division of
Corporation Finance
Comapany NameWebus International Ltd.
                                                           Office of Energy &
Transportation
March 28, 2023 Page 2
cc:       Fang Liu. Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 28, 2023

Zheng Nan  
Chief Executive Officer  
Webus International Ltd.  
25/F, UK Center, EFC, Yuhang District  
Hangzhou, China 311121

**Re: Webus International Ltd.**  
**Amendment No. 1 to Registration Statement on Form F-1**  
**Filed March 17, 2023**  
**File No. 333-269684**

Dear Zheng Nan:

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.

# Amendment No. 1 to Registration Statement on Form F-1

# Use of Proceeds, page 63

1. We note your disclosure that you plan to use approximately $3.0 million of the proceeds for general corporate purposes and approximately $8.0 million of the proceeds for working capital for your China operations, including but not limited to sale and marketing expenses, and research and development expenses for your Wetour digital platform related products and services. Please revise to more specifically identify the principal intended uses of the net proceeds and provide the estimated amount you intend to allocate to each identified purpose. For example, discuss if any of the proceeds will be used to advance the 'Business Strategies' disclosed on page 4. If you do not have a current specific plan for the proceeds of this offering, please discuss the principal reasons for offering and how you determined the size of the offering. Refer to Item 4.A of Form F-1

Zheng Nan
Webus International Ltd.
March 28, 2023
Page 2

and Item 3.C of Item 20-F.

# Index to Consolidated Financial Statements

Note 13. Subsequent Event, page F-48

2. Please update the date through which subsequent events were evaluated. Refer to ASC 855-10-50-1 and ASC 855-10-S99-2.

You may contact Myra Moosariparambil, Staff Accountant, at 202-551-3796 or Craig Arakawa, Accounting Branch Chief, at 202-551-3650 if you have questions regarding comments on the financial statements and related matters. Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Kevin Dougherty, Staff Attorney, at 202-551-3271 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Fang Liu. Esq.