# EDGAR Filing Document

**Accession Number:** 0001932072
**File Stem:** 0000000000-25-006763
**Filing Date:** 2025-6
**Character Count:** 4908
**Document Hash:** 6df903d9086ffb7d256eb9f08236ba08
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006763.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000000000-25-006763

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250627

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LOBO EV TECHNOLOGIES LTD
- **CENTRAL INDEX KEY:** 0001932072
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTORCYCLES, BICYCLES & PARTS [3751]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41981

**BUSINESS ADDRESS:**
- **STREET 1:** XINWU DISTRICT
- **STREET 2:** WUXI
- **CITY:** JIANGSU
- **STATE:** F4
- **ZIP:** 214111
- **BUSINESS PHONE:** 86 510 88584252

**MAIL ADDRESS:**
- **STREET 1:** XINWU DISTRICT
- **STREET 2:** WUXI
- **CITY:** JIANGSU
- **STATE:** F4
- **ZIP:** 214111
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-006462

## Text-Extract

```

                                                            June 27, 2025

Huajian Xu
Chief Executive Officer
LOBO EV Technologies Ltd.
Gemini Mansion B 901, i Park, No. 18-17 Zhenze Rd
Xinwu District, Wuxi, Jiangsu
People   s Republic of China, 214111

       Re: LOBO EV Technologies Ltd.
           Annual Report on Form 20-F for the Fiscal Year Ended December 31,
2024
           Filed April 28, 2025
           File No. 001-41981
Dear Huajian Xu:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       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.

Annual Report on Form 20-F for the Fiscal Year Ended December 31, 2024
Item 15. Controls and Procedures, page 80

1.     We note you have disclosed under this heading that controls and
procedures are not
       required. Please revise to include the disclosures required by Item
15(a), Disclosure
       Controls and Procedures, and Item 15(b)(1) through (b)(3), Management's
Annual
       Report on Internal Control over Financial Reporting, pursuant to the
Form 20-F. As
       an emerging growth company, you are not required to comply with Item
15(b)(4) and
       Item 15(c) of the Form 20-F with respect to an attestation report on
internal control
       over financial reporting by your registered public accounting firm.
Please also provide
       the disclosures required by Item 15(d) of the Form 20-F. Refer to
Instruction 1 to Item
       15 of the Form 20-F, where compliance with paragraphs (b) and (c) were
not required
       in the first fiscal year you were required to file an annual report, or
the transition
       period, but are are required to comply in the second annual reporting
year (i.e., your
       fiscal year ended December 31, 2024). Please amend your December 31,
2024 Form
 June 27, 2025
Page 2

       20-F in its entirety to comply, including providing updated Exhibit 12 &
13
       Certifications from the CEO and CFO. In addition, the Exhibit 12
Certifications
       should include all disclosures for paragraph 4, as we note you currently
have omitted
       the paragraph 4(b) required language. We refer you to the Staff's
Compliance
       & Disclosure Interpretations ("C&DIs") of Regulation S-K, section
246.13.

2.     We further note from Risk Factors, page 2, that you identified two
material
       weaknesses in internal control over financial reporting. Your revised
disclosures
       under Item 15 should also discuss these material weaknesses and any
remediation
       actions or plans you have implemented to address the material
weaknesses. Please be
       advised we would anticipate both your conclusions, under Item 15 of the
Form 20-F,
       of disclosure controls and procedures and internal control over
financial reporting as
       of December 31, 2024 to be concluded as not effective due to the
material
       weaknesses. Refer to Section II.B.3(c) of SEC Release No. 33-8238.

        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

      Please contact Beverly Singleton at 202-551-3328 or Melissa Gilmore at
202-551-
3777 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._