SEC comment letter
Filing comparison
SEC staff questioned Cloopen Group Holding Ltd's accounting for revenue recognition
Letter dated 2025-09-17; published on EDGAR 2026-07-10 — the SEC releases comment letters only after the review closes.
We note from your disclosure that you exclude Hong Kong and Macau from your definition of “PRC” or “China” for the purpose of your annual report. In future filings, please revise to remove the exclusion of Hong Kong and Macau from such definition. Clarify that all the legal and operational risks associated with having operations in the People’s Republic of China (PRC) also apply to operations in Hong Kong and Macau.…
Evidence
- Direction
- staff to company
- Letter dated
- 2025-09-17
- Published on edgar
- 2026-07-10
- Reviewing
- Cloopen Group Holding Ltd Form 20-F for Fiscal Year Ended December 31, 2024 Dear Yipeng Li: We have limited our review of your filing to the financial statement
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Revenue recognition, Non-GAAP measures
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.