# EDGAR Filing Document

**Accession Number:** 0001941158
**File Stem:** 0000000000-23-001864
**Filing Date:** 2023-2
**Character Count:** 10067
**Document Hash:** b7c4facc8b07111866e00ca51d6e78d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001864.hdr.sgml**: 20250326

**ACCESSION NUMBER**: 0000000000-23-001864

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230224

**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

                            February 24, 2023

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

                                                        Re: Webus International
Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed Feburary 10,
2023
                                                            File No. 333-269684

       Dear Zheng Nan:

              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.

       Registration Statement on Form F-1

       Risk Factors
       Any change of regulations and rules by Chinese government including
potential additional
       requirements on cybersecurity review..., page 53

   1.                                                   We note that you
removed disclosure that was responsive to comment 5 from our
                                                        December 22, 2022
letter in this public filing. Accordingly, we re-issue such comment.
                                                        In particular, please
disclose if at some point as you have the personal information of
                                                        more than one million
users after listing, or if you believe at any repeat registration
                                                        statement, or merger,
restructuring or other transaction you could be subject to a
                                                        Cybersecurity Review or
must report for such a review at that time.
 Zheng Nan
Webus International Ltd.
February 24, 2023
Page 2
Liquidity and Capital Resources, page 89

2.    We note your disclosure that "[a]s of the date of this prospectus, [you]
have mortgaged a
      building of RMB34,791,400 ($5,044,279) to obtain line of credit from
Rural Commercial
      Bank in the amount of RMB7,000,000 ($1,014,905) with a three-year term
from June 24,
      2022 to June 23, 2025, and RMB5,200,000 ($753,929) with a five-year term
from
      September 8, 2022 to September 7, 2027." Please expand your disclosure to
describe all
      the material terms of the agreements underlying these lines of credit. In
addition, file
      these agreements as exhibits to your registration statement or tell us
why you believe you
      are not required to do so. Refer to Item 8.a. of Form F-1 and Item
601(b)(10) of
      Regulation S-K.
Regulations Relating to Cyber Security and Data Security
The Measures for Security Assessment for Outbound Data Transfer , page 114

3.    We note that you removed disclosure that was responsive to comment 9 from
our
      December 22, 2022 letter in this public filing. Accordingly, we re-issue
such comment. In
      particular, we note your disclosure that you do not anticipate
transfering any user
      information outside of the PRC after the offering. Please revise to
discuss instances when
      you would need to transfer user data outside of the PRC, if applicable.
        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.

       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 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
February 24, 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

February 24, 2023

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

**Re: Webus International Ltd.  
Registration Statement on Form F-1  
Filed February 10, 2023  
File No. 333-269684**

Dear Zheng Nan:

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.

# Registration Statement on Form F-1

# Risk Factors

Any change of regulations and rules by Chinese government including potential additional requirements on cybersecurity review..., page 53

1. We note that you removed disclosure that was responsive to comment 5 from our December 22, 2022 letter in this public filing. Accordingly, we re-issue such comment. In particular, please disclose if at some point as you have the personal information of more than one million users after listing, or if you believe at any repeat registration statement, or merger, restructuring or other transaction you could be subject to a Cybersecurity Review or must report for such a review at that time.

Zheng Nan  
Webus International Ltd.  
February 24, 2023  
Page 2

# Liquidity and Capital Resources, page 89

2. We note your disclosure that '[a]s of the date of this prospectus, [you] have mortgaged a building of RMB34,791,400 ($5,044,279) to obtain line of credit from Rural Commercial Bank in the amount of RMB7,000,000 ($1,014,905) with a three-year term from June 24, 2022 to June 23, 2025, and RMB5,200,000 ($753,929) with a five-year term from September 8, 2022 to September 7, 2027.' Please expand your disclosure to describe all the material terms of the agreements underlying these lines of credit. In addition, file these agreements as exhibits to your registration statement or tell us why you believe you are not required to do so. Refer to Item 8.a. of Form F-1 and Item 601(b)(10) of Regulation S-K.

# Regulations Relating to Cyber Security and Data Security

# The Measures for Security Assessment for Outbound Data Transfer , page 114

3. We note that you removed disclosure that was responsive to comment 9 from our December 22, 2022 letter in this public filing. Accordingly, we re-issue such comment. In particular, we note your disclosure that you do not anticipate transferring any user information outside of the PRC after the offering. Please revise to discuss instances when you would need to transfer user data outside of the PRC, if applicable.

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.

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 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,

Office of Energy & Transportation

cc: Fang Liu. Esq.