# EDGAR Filing Document

**Accession Number:** 0002032241
**File Stem:** 0000000000-25-007904
**Filing Date:** 2025-7
**Character Count:** 6045
**Document Hash:** 6902ee560da0a00330c068aa297a43bd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007904.hdr.sgml**: 20260206

**ACCESSION NUMBER**: 0000000000-25-007904

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250728

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** UNITED HYDROGEN GLOBAL INC.
- **CENTRAL INDEX KEY:** 0002032241
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0524

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07368

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM1506, BUILDING A, NO.719 WASHAN ROAD
- **STREET 2:** ZHAPU TOWN
- **CITY:** JIAXING
- **STATE:** F4
- **ZIP:** 314201
- **BUSINESS PHONE:** 86-13910637884

**MAIL ADDRESS:**
- **STREET 1:** ROOM1506, BUILDING A, NO.719 WASHAN ROAD
- **STREET 2:** ZHAPU TOWN
- **CITY:** JIAXING
- **STATE:** F4
- **ZIP:** 314201
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-066008

## Text-Extract

```

                                                            July 28, 2025

Xia Ma
Chief Executive Officer
United Hydrogen Global Inc.
3rd Floor, Building 3, No. 715 Yingshun Road
Qingpu District, Shanghai
The People   s Republic of China, 201799

Xia Ma
Director
United Hydrogen Group Inc.
3rd Floor, Building 3, No. 715 Yingshun Road
Qingpu District, Shanghai
The People   s Republic of China, 201799

       Re: United Hydrogen Global Inc.
           United Hydrogen Group Inc.
           Amended Registration Statement on Form F-4
           Filed July 2, 2025
           File No. 333-284430
Dear Xia Ma and Xia Ma:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.
 July 28, 2025
Page 2

Amendment No. 2 to Registration Statement on Form F-4
Unaudited Pro Forma Combined Balance Sheet Adjustments, page 167

1.     We note your revisions to your adjustment e, such that you now deduct
the full
       amount of cash payments of professional expenses of $1.4 million against
additional
       paid-in capital. We further note your disclosure that these professional
fees include
       audit expenses. Please tell us how you determined audit expenses should
be deducted
       against additional paid-in capital.
Comparative Share Information, page 170

2.     We note you disclose a $(4,183,768) net loss for the year ended December
31, 2024 in
       the Pro Forma Combined Assuming No Redemptions into Cash column in the
table at
       the bottom of page 170. Please revise this amount for consistency with
your
       Unaudited Pro Forma Combined Statement of Operations on page 168, or
advise.
Aimei Health Management's Discussion and Analysis of Financial Condition and
Results of
Operations
Controls and Procedures, page 204

3.     We note the Form 10-K for Aimei Health Technology Co., Ltd stated that
it did not
       maintain effective internal control over financial reporting as of
December 31,
       2024, due to the material weakness in its internal controls as a result
of inadequate
       segregation of duties within accounting processes due to limited
personnel and
       insufficient written policies and procedures for accounting, IT, and
financial reporting
       and record keeping. Please revise your Form F-4 to also disclose this
information.
Industry Overview of Hydrogen Energy, page 205

4.     We note the statement that "the information and data presented below may
not reflect
       market conditions as of the date of this proxy statement/prospectus." As
it is not
       appropriate for the company to directly or indirectly disclaim liability
for information
       in the registration statement, please remove such disclosure or include
a sentence
       confirming that the company is responsible for all of the disclosure in
the registration
       statement.
United Hydrogen Management's Discussion and Analysis of Financial Condition and
Results
of Operations
Liquidity and Capital Resources, page 244

5.     We note your disclosure that you have negotiated with your customers on
the
       collection of payments and they agreed to make payments before June 30,
2025, and
       that you will make payments to your suppliers once you get paid from
your
       customers. Please tell us what consideration you gave to disclosing the
amount of
       accounts receivable collected and accounts payable paid subsequent to
December 31,
       2024 and prior to the date of your filing. Refer to Item 303 of
Regulation S-X.
 July 28, 2025
Page 3
Exhibits

6.     We note the second consent within Exhibit 23.3 related to the financial
statements
       of United Hydrogen Group Inc. refers to the related Prospectus of United
Hydrogen
       Group Inc. Please have your auditor revise their consent to refer to the
related
       Prospectus of United Hydrogen Global Inc.

       Please contact Eric McPhee at 202-551-3693 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please contact Pam Howell at 202-551-3357 or Jeffrey Gabor at
202-551-2544 with
any other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction
cc:   Meng (Mandy) Lai, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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