# EDGAR Filing Document

**Accession Number:** 0001941158
**File Stem:** 0000000000-23-000859
**Filing Date:** 2023-1
**Character Count:** 7377
**Document Hash:** ee25d15c1f25bc82d4bf3af3d0eb0464
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000859.hdr.sgml**: 20250326

**ACCESSION NUMBER**: 0000000000-23-000859

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230126

**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

                            January 26, 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. 3 to
Draft Registration Statement on Form F-1
                                                            Submitted Janurary
3, 2023
                                                            CIK No. 0001941158

       Dear Zheng Nan:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 22, 2022 letter.

       Amendment No. 3 to Draft Registration Statement on Form F-1

       Cover Page

   1.                                                   It does not appear you
revised disclosure in response to prior comment 1. Refrain from
                                                        using terms such as
we    or    our    when describing the activities or functions of your VIE
                                                        throughout the
prospectus. In this regard, we note your disclosure on page i
                                                        that substantially all
the company's business is conducted by Youba Tech, the VIE in the
                                                        PRC, and its subsidiary
Webus Travel Agency.
       Our Industry, page 88

   2.                                                   It does not appear you
revised disclosure in response to prior comment 8. Please revise
 Zheng Nan
Webus International Ltd.
January 26, 2023
Page 2
      your disclosure to include balancing language to emphasize the
prospective nature of the
      CAGR projections you include in this section derived from the Frost &
Sullivan report
      you commissioned in September 2022.
      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
January 26, 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

January 26, 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. 3 to Draft Registration Statement on Form F-1**

**Submitted January 3, 2023**

**CIK No. 0001941158**

Dear Zheng Nan:

We have reviewed your amended draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 22, 2022 letter.

# Amendment No. 3 to Draft Registration Statement on Form F-1

# Cover Page

1. It does not appear you revised disclosure in response to prior comment 1. Refrain from using terms such as “we” or “our” when describing the activities or functions of your VIE throughout the prospectus. In this regard, we note your disclosure on page i that substantially all the company’s business is conducted by Youba Tech, the VIE in the PRC, and its subsidiary Webus Travel Agency.

# Our Industry, page 88

2. It does not appear you revised disclosure in response to prior comment 8. Please revise

Zheng Nan
Webus International Ltd.
January 26, 2023
Page 2

your disclosure to include balancing language to emphasize the prospective nature of the CAGR projections you include in this section derived from the Frost & Sullivan report you commissioned in September 2022.

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.