# EDGAR Filing Document

**Accession Number:** 0001932072
**File Stem:** 0000000000-23-002690
**Filing Date:** 2023-3
**Character Count:** 6387
**Document Hash:** 18c2afae100c7d28d39de9b0a2a96ed1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002690.hdr.sgml**: 20240417

**ACCESSION NUMBER**: 0000000000-23-002690

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230317

**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
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06368

**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**: 0001493152-22-026146

## Text-Extract

```

United States securities and exchange commission logo

                              March 17, 2023

       Jim 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
                                                            Registration
Statement on Form F-1
                                                            Filed on March 13,
2023
                                                            File No. 333-270499

       Dear Jim Xu:

              We have reviewed your 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.

       Form F-1

       Capitalization, page 58

   1.                                                   Please revise your
Capitalization table to include your indebtedness in accordance with
                                                        Item 4(a) of Form F-1
and Item 3.B of Form 20-F.
       Exhibits

   2.                                                   Please refile your
exhibits so they are in a searchable format, as required by Regulation S-
                                                        T. Please also revise
your exhibit index to include Exhibits 99.8-99.10.

              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
 Jim Xu
LOBO EV TECHNOLOGIES LTD
March 17, 2023
Page 2

action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Heather Clark at (202) 551-3624 or Hugh West at (202)
551-3872 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Bradley Ecker at (202) 551-4985 or Geoffrey Kruczek at (202) 551-3641
with any other
questions.

                                                           Sincerely,
FirstName LastNameJim Xu
                                                           Division of
Corporation Finance
Comapany NameLOBO EV TECHNOLOGIES LTD
                                                           Office of
Manufacturing
March 17, 2023 Page 2
cc:       Lawrence Venick
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 17, 2023

Jim 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  
Registration Statement on Form F-1  
Filed on March 13, 2023  
File No. 333-270499**

Dear Jim Xu:

We have reviewed your 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.

# Form F-1

# Capitalization, page 58

1. Please revise your Capitalization table to include your indebtedness in accordance with Item 4(a) of Form F-1 and Item 3.B of Form 20-F.

# Exhibits

2. Please refile your exhibits so they are in a searchable format, as required by Regulation S-T. Please also revise your exhibit index to include Exhibits 99.8-99.10.

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

Jim Xu
LOBO EV TECHNOLOGIES LTD
March 17, 2023
Page 2

action by the staff.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

You may contact Heather Clark at (202) 551-3624 or Hugh West at (202) 551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Bradley Ecker at (202) 551-4985 or Geoffrey Kruczek at (202) 551-3641 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Lawrence Venick