<SEC-DOCUMENT>0001213900-21-059281.txt : 20230411
<SEC-HEADER>0001213900-21-059281.hdr.sgml : 20230411
<ACCEPTANCE-DATETIME>20211115154026
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-21-059281
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211115

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICZOOM Group Inc.
		CENTRAL INDEX KEY:			0001854572
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RADIO TV & CONSUMER ELECTRONICS STORES [5731]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ROOM 3801, BUILDING A, SUNHOPE E-METRO
		STREET 2:		NO. 7018 CAI TIAN ROAD, FUTIAN DISTRICT
		CITY:			SHENZHEN, GUANGDONG
		STATE:			F4
		ZIP:			518000
		BUSINESS PHONE:		86 755 88603072

	MAIL ADDRESS:	
		STREET 1:		ROOM 3801, BUILDING A, SUNHOPE E-METRO
		STREET 2:		NO. 7018 CAI TIAN ROAD, FUTIAN DISTRICT
		CITY:			SHENZHEN, GUANGDONG
		STATE:			F4
		ZIP:			518000
</SEC-HEADER>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-size: 10pt"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 38px; width: 99px"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ICZOOM GROUP INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">November 15, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Via Edgar</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Scott Stringer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Trade &amp; Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C., 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 48px; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ICZOOM Group Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Amendment No. 1 to Registration Statement on Form F-1</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Filed September 17, 2021</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No. 333-259012</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Mr. Scott Stringer:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This letter is in response to the letter dated
October 4, 2021, from the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) addressed
to ICZOOM Group Inc. (the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; and &ldquo;our&rdquo;). For ease of reference, we have recited the
Commission&rsquo;s comments in this response and numbered them accordingly. An amended Registration Statements on Form F-1 (the &ldquo;Registration
Statement&rdquo;) are being filed to accompany this letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Amendment No.1 to Registration Statement on
Form F-1</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Prospectus Summary, page 5</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>1. We note your revisions in response to our
prior comment 3. Please further revise to discuss the risks arising from the legal system in China, with specific reference to the uncertainties
regarding the enforcement of laws and rules. While you include a general reference to the risk factors, please revise to add specific
cross-references to the more detailed discussion in the risk factors of the significant regulatory, liquidity and enforcement risks.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we revised on page 5 of the Registration Statement to disclose that Chinese government may intervene or influence the operations
of our PRC operating entities at any time and may exert more control over offerings conducted overseas and/or foreign investment in China-based
issuers, which could result in a material change in the operations of our PRC operating entities and/or the value of our Class A ordinary
shares. We further disclose that, any actions by the Chinese government to exert more oversight and control over offerings that are conducted
overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder our ability to offer or continue
to offer securities to investors and cause the value of such securities to significantly decline or be worthless.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, we added the disclosure on page 5
of the Registration Statement to discuss that we believe that we may not be subject to the cybersecurity review the Cyberspace Administration
of China as of the date hereto, however, there exist uncertainties of the change, amendment, adoption and implementation of the relevant
laws and regulation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Further, we added the cross-reference on page
6 of the Registration Statement, including &ldquo;Risk Factor&mdash;<I>The Chinese government exerts substantial influence over the manner
in which we must conduct our business activities and may intervene or influence our operations at any time, which could result in a material
change in our operations and the value of our Class&nbsp;A Ordinary Shares</I>&rdquo;; &ldquo;Risk Factor&mdash;<I>We must remit the offering
proceeds to China before they may be used to benefit our business in China, the process of which may be time-consuming, and we cannot
assure that we can finish all necessary governmental registration processes in a timely manner</I>&rdquo;: &ldquo;Risk Factor&mdash;<I>You
may experience difficulties in effecting service of legal process, enforcing foreign judgments or bringing original actions in China against
us or our management named in the prospectus based on Hong Kong or other foreign laws, and the ability of U.S. authorities to bring actions
in China may also be limited</I>&rdquo;; and &ldquo;Risk Factor&mdash;<I>China Securities Regulatory Commission and other Chinese government
agencies may exert more oversight and control over offerings that are conducted overseas and foreign investment in China-based issuers,
especially those in the technology filed</I>.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Address: Room 102, Technology Building, International
e-Commerce Industrial park, 105Meihua Rd, Futian District, Shenzhen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 38px; width: 99px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>2. Your disclosure states that additional compliance
procedures may be required in connection with this offering, and we note disclosure throughout the filing that your failure to obtain
prior approval of the China Securities Regulatory Commission could delay the offering or have a material adverse effect on your business,
operating results, reputation and trading price of our Class A Ordinary Shares. Please clarify and affirmatively state whether your offering
currently requires approval. If it is unclear whether your offering requires approval at this time, please significantly enhance your
disclosure to explain why. Discuss any efforts you have undertaken to determine whether approval is required, and explain why you believe
it is appropriate to move forward with this offering without a definitive answer to the question of approvals. Please provide similar
disclosure for other regulatory approval processes that could have a material impact on your ability to conduct this offering, or your
financial condition or operation, such as the PRC Data Security Law discussed on page 60.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we disclosed on page 9 and 88 of the Registration Statement under &ldquo;<I>Permission Required from the PRC Authorities for
the VIE&rsquo;s Operation and to Issue Our Class A Ordinary Shares to Foreign Investors</I>&rdquo; to state that as of the date of the
prospectus, we, our subsidiaries, or VIE have not received any requirement to obtain permission or approval from CSRC or Cyberspace Administration
of China for our listing on the U.S exchanges or the VIE&rsquo;s operation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, we revised our disclosure of the
risk factors on page 49 of the Registration Statement under &ldquo;<I>Our failure to obtain prior approval of the China Securities Regulatory
Commission (&ldquo;CSRC&rdquo;) for the listing and trading of our Class A Ordinary Shares on a foreign stock exchange could delay this
offering or could have a material adverse effect upon our business, operating results, reputation and trading price of our Class A Ordinary
Shares</I>&rdquo; to state that based on the understanding of the current PRC law, rules and regulations, we believe that as of the date
of the prospectus, the CSRC&rsquo;s approval is not required for the listing and trading of our ordinary shares on Nasdaq in the context
of this offering, given that (i) the CSRC currently has not issued any definitive rule or interpretation concerning whether offerings
like ours under this prospectus are subject to this regulation; and (ii) Components Zone (Shenzhen) Development Limited, or &ldquo;ICZOOM
WFOE&rdquo; was not established by a merger with or an acquisition of any PRC domestic companies as defined under the M&amp;A Rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We further made the revision on page 55 of the
Registration Statement under &ldquo;<I>China Securities Regulatory Commission and other Chinese government agencies may exert more oversight
and control over offerings that are conducted overseas and foreign investment in China-based issuers, especially those in the technology
filed&hellip;</I><B>,</B>&rdquo; to disclose that as of the date of the prospectus, we have not received any requirement to obtain approval
from CSRC to list on U.S. exchanges. Further, however, given the current regulatory environment in the PRC, we are still subject to the
uncertainty of interpretation and enforcement of the rules and regulations in the PRC, which can change quickly with little advance notice,
and any future actions of the PRC authorities, additional compliance procedures may be required in connection with this offering and our
business operations. If such compliance procedures were required in the future, we cannot predict whether we will be able to obtain such
approval.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Last, we added the disclosure on page 9 and 88
of the Registration Statement under &ldquo;<I>Permission Required from the PRC Authorities for the VIE&rsquo;s Operation and to Issue
Our Class A Ordinary Shares to Foreign Investors</I>&rdquo; and page 57 under &ldquo;<I>We may be liable for improper use or appropriation
of personal information provided by our customers</I>&rdquo; to state that, we are of the view that we are in compliance with the applicable
PRC laws and regulations governing the data privacy and personal information in all material respects, including the data privacy and
personal information requirements of the Cyberspace Administration of China, and we have not received any complaints from any third party,
or been investigated or punished by any PRC competent authority in relation to data privacy and personal information protection.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Address: Room 102, Technology Building, International
e-Commerce Industrial park, 105Meihua Rd, Futian District, Shenzhen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="image_001.jpg" ALT="" STYLE="height: 38px; width: 99px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Summary Financial Data</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Selected Condensed Consolidated Statement of
Operations Data, page 30</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>3. Please revise the parent column amounts
to be consistent with the unaudited condensed financial information of the parent company presented in the notes to the consolidated financial
statements on pages F-44 and F-83.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we revised the selected condensed consolidated balance sheet data, statement of operation data, and statement of cash flows
tables on page 26 to 31 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibits</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>4. Please refer to Exhibit 5.1. Please have
counsel remove the inappropriate assumptions contained in Sections 2(h) and 2(i). Refer to Section II.B.3.a of Staff Legal Bulletin No.
19.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we submitted the revised opinion of Ogier, our Cayman Island counsel, as Exhibit 5.1, where the assumptions contained in Sections
2(h) and 2(i) were removed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>5. Please refer to Exhibit 8.2. We note that
Exhibit 8.2 is a short-form tax opinion. Please have counsel revise the cross reference contained in the fourth paragraph as the prospectus
does not contain a section captioned &ldquo;MATERIAL U.S. INCOME TAX CONSIDERATIONS - United States Federal Income Taxation.&rdquo; Please
have counsel revise as applicable.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we submitted the revised tax opinion of Hunter Taubman Fischer &amp; Li LLC as Exhibit 8.2 of the Registration Statement, where
the cross references in the fourth paragraph thereof were revised to reference to &ldquo;<B>TAXATION</B>&mdash;Material U.S. Tax Considerations
and &ldquo;<B>TAXATION</B>&mdash;Tax Consequences to U.S. Holders of Class A Ordinary Shares.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq., of Hunter Taubman Fischer
&amp; Li LLC, at (212) 530-2232.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Lei Xia</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lei Xia &nbsp;<BR>
Chief Executive Officer and Director</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Arila Zhou, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Hunter Taubman Fischer &amp; Li LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Address: Room 102, Technology Building, International
e-Commerce Industrial park, 105Meihua Rd, Futian District, Shenzhen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
