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Ecmoho Ltd. – ‘20-F’ for 12/31/20 – ‘EX-16.1’

On:  Friday, 4/30/21, at 4:02pm ET   ·   For:  12/31/20   ·   Accession #:  1564590-21-22518   ·   File #:  1-39121

Previous ‘20-F’:  ‘20-F’ on 6/12/20 for 12/31/19   ·   Next & Latest:  ‘20-F’ on 5/13/22 for 12/31/21   ·   8 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/30/21  Ecmoho Ltd.                       20-F       12/31/20  155:23M                                    ActiveDisclosure/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   2.02M 
                Non-Canadian Issuer                                              
 2: EX-4.41     Instrument Defining the Rights of Security Holders  HTML     66K 
 3: EX-4.42     Instrument Defining the Rights of Security Holders  HTML     61K 
 4: EX-4.43     Instrument Defining the Rights of Security Holders  HTML    287K 
 5: EX-4.44     Instrument Defining the Rights of Security Holders  HTML    331K 
 6: EX-4.45     Instrument Defining the Rights of Security Holders  HTML    121K 
 7: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     47K 
10: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     43K 
11: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     43K 
 8: EX-12.1     Statement re: the Computation of Ratios             HTML     49K 
 9: EX-12.2     Statement re: the Computation of Ratios             HTML     48K 
12: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     43K 
13: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     43K 
14: EX-15.3     Letter re: Unaudited Interim Financial Info         HTML     42K 
15: EX-15.4     Letter re: Unaudited Interim Financial Info         HTML     41K 
16: EX-16.1     Letter re: a Change in Accountant                   HTML     40K 
23: R1          Document and Entity Information                     HTML    117K 
24: R2          Consolidated Balance Sheets                         HTML    156K 
25: R3          Consolidated Balance Sheets (Parenthetical)         HTML     61K 
26: R4          Consolidated Statements of Operations and           HTML    161K 
                Comprehensive Income/(Loss)                                      
27: R5          Consolidated Statements of Changes in               HTML    123K 
                Shareholders' (Deficit)/Equity                                   
28: R6          Consolidated Statements of Cash Flows               HTML    201K 
29: R7          Organization and Principal Activities               HTML    291K 
30: R8          Principal Accounting Policies                       HTML    188K 
31: R9          Divestment of Subsidiaries and Deconsolidation of   HTML     54K 
                Yang Infinity                                                    
32: R10         Risks and Concentration                             HTML     76K 
33: R11         Significant Equity Transactions                     HTML     46K 
34: R12         Cash and Cash Equivalents                           HTML    104K 
35: R13         Accounts Receivable, Net                            HTML     92K 
36: R14         Inventories                                         HTML     62K 
37: R15         Prepayments and Other Current Assets                HTML     92K 
38: R16         Property and Equipment, Net                         HTML     73K 
39: R17         Leases                                              HTML    161K 
40: R18         Intangible Assets, Net                              HTML     98K 
41: R19         Loan receivable                                     HTML     46K 
42: R20         Other Non-current Assets                            HTML     67K 
43: R21         Long-Term Investment                                HTML     44K 
44: R22         Short-term Borrowings                               HTML     64K 
45: R23         Accrued Liabilities and Other Current Liabilities   HTML     78K 
46: R24         Tax Payables                                        HTML     75K 
47: R25         Redeemable Convertible Preferred Shares             HTML    301K 
48: R26         Redeemable Non-Controlling Interests and            HTML     79K 
                Non-Controlling Interests                                        
49: R27         Ordinary Share                                      HTML     51K 
50: R28         Revenues                                            HTML    112K 
51: R29         Finance Expense, Net                                HTML     68K 
52: R30         Share-based Compensation                            HTML    150K 
53: R31         Employee Benefits                                   HTML     49K 
54: R32         Income Taxes                                        HTML    208K 
55: R33         Related Party transactions                          HTML    128K 
56: R34         Basic and Diluted Net Earnings/(Loss) per Share     HTML    175K 
57: R35         Commitments and Contingencies                       HTML     54K 
58: R36         Subsequent Events                                   HTML     48K 
59: R37         Restricted Net Assets                               HTML     46K 
60: R38         Additional Information: Condensed Financial         HTML    271K 
                Statements of Parent Company                                     
61: R39         Principal Accounting Policies (Policies)            HTML    275K 
62: R40         Organization and Principal Activities (Tables)      HTML    258K 
63: R41         Principal Accounting Policies (Tables)              HTML     78K 
64: R42         Risks and Concentration (Tables)                    HTML     66K 
65: R43         Cash and Cash Equivalents (Tables)                  HTML    101K 
66: R44         Accounts Receivable, Net (Tables)                   HTML     93K 
67: R45         Inventories (Tables)                                HTML     62K 
68: R46         Prepayments and Other Current Assets (Tables)       HTML     91K 
69: R47         Property and Equipment, Net (Tables)                HTML     72K 
70: R48         Leases (Tables)                                     HTML    166K 
71: R49         Intangible Assets, Net (Tables)                     HTML     97K 
72: R50         Other Non-current Assets (Tables)                   HTML     66K 
73: R51         Accrued Liabilities and Other Current Liabilities   HTML     77K 
                (Tables)                                                         
74: R52         Tax Payables (Tables)                               HTML     74K 
75: R53         Redeemable Convertible Preferred Shares (Tables)    HTML    270K 
76: R54         Redeemable Non-Controlling Interests and            HTML     66K 
                Non-Controlling Interests (Tables)                               
77: R55         Revenues (Tables)                                   HTML    110K 
78: R56         Finance Expense, Net (Tables)                       HTML     67K 
79: R57         Share-based Compensation (Tables)                   HTML    137K 
80: R58         Income Taxes (Tables)                               HTML    200K 
81: R59         Related Party transactions (Tables)                 HTML    126K 
82: R60         Basic and Diluted Net Earnings/(Loss) per Share     HTML    173K 
                (Tables)                                                         
83: R61         Organization and Principal Activities - Summary of  HTML    162K 
                Principal Subsidiaries and VIEs (Details)                        
84: R62         Organization and Principal Activities - Additional  HTML    188K 
                Information (Details)                                            
85: R63         Organization and Principal Activities - Summary of  HTML    116K 
                Assets, Liabilities, Results of Operations and                   
                Cash Flows of VIEs and its Subsidiary (Details)                  
86: R64         Principal Accounting Policies - Additional          HTML    150K 
                Information (Details)                                            
87: R65         Principal Accounting Policies - Schedule of Cash,   HTML     51K 
                Cash Equivalents and Restricted Cash (Details)                   
88: R66         Principal Accounting Policies - Estimated Useful    HTML     57K 
                Lives and Residual Rates (Details)                               
89: R67         Divestment of Subsidiaries and Deconsolidation of   HTML     91K 
                Yang Infinity - Additional Information (Detail)                  
90: R68         Risks and Concentration - Additional Information    HTML     80K 
                (Detail)                                                         
91: R69         Risks and Concentration - Schedules of Customers    HTML     54K 
                with Greater than 10% of Accounts Receivables                    
                (Detail)                                                         
92: R70         Risks and Concentration - Schedules of Vendors      HTML     50K 
                with Greater than 10% of Accounts Payables                       
                (Detail)                                                         
93: R71         Significant Equity Transactions - Additional        HTML     85K 
                Information (Detail)                                             
94: R72         Cash and Cash Equivalents - Schedules of Cash and   HTML     55K 
                Cash Equivalents (Details)                                       
95: R73         Accounts Receivable, Net - Schedule of Accounts     HTML     49K 
                Receivable, Net (Details)                                        
96: R74         Accounts Receivable, Net - Schedule Movement of     HTML     49K 
                Allowance of Doubtful Accounts (Details)                         
97: R75         Inventories - Schedule of Inventories (Details)     HTML     48K 
98: R76         Inventories - Additional Information (Details)      HTML     43K 
99: R77         Prepayments and Other Current Assets - Schedule of  HTML     65K 
                Prepayments and Other Current Assets (Details)                   
100: R78         Property and Equipment, Net - Schedule of Property  HTML     56K  
                and Equipment (Details)                                          
101: R79         Property and Equipment, Net - Additional            HTML     43K  
                Information (Details)                                            
102: R80         Leases - Additional Information (Details)           HTML     48K  
103: R81         Leases - Components of Lease Expenses (Details)     HTML     49K  
104: R82         Leases - Schedule of Cash Flow Information Related  HTML     48K  
                to Leases (Details)                                              
105: R83         Leases - Schedule of Balance Sheet Information      HTML     49K  
                Related to Leases (Details)                                      
106: R84         Leases - Schedule of Weighted Average Operating     HTML     46K  
                Leases (Details)                                                 
107: R85         Leases - Schedule of Maturities of Lease            HTML     58K  
                Liabilities (Details)                                            
108: R86         Intangible Assets, Net - Schedule of Intangible     HTML     54K  
                Assets (Details)                                                 
109: R87         Intangible Assets, Net - Schedule of Intangible     HTML     51K  
                Assets (Parenthetical) (Details)                                 
110: R88         Intangible Assets, Net - Additional Information     HTML     73K  
                (Details)                                                        
111: R89         Intangible Assets, Net - Summary of Future          HTML     55K  
                Amortization Expenses (Details)                                  
112: R90         Loan Receivable - Additional Information (Details)  HTML     53K  
113: R91         Other Non-current Assets - Schedule of Other        HTML     49K  
                Non-current Assets (Details)                                     
114: R92         Other Non-current Assets - Schedule of Other        HTML     47K  
                Non-current Assets (Parenthetical) (Details)                     
115: R93         Long-Term Investment - Additional Information       HTML     63K  
                (Details)                                                        
116: R94         Short-term Borrowings - Additional Information      HTML    245K  
                (Details)                                                        
117: R95         Accrued Labilities and Other Current Liabilities -  HTML     56K  
                Schedule of Accrued Liabilities and Other Current                
                Liabilities (Details)                                            
118: R96         Tax Payables - Schedule of Tax Payables (Details)   HTML     54K  
119: R97         Tax Payables - Additional Information (Details)     HTML     48K  
120: R98         Redeemable Convertible Preferred Shares -           HTML    238K  
                Additional Information (Details)                                 
121: R99         Redeemable Convertible Preferred Shares - Summary   HTML    100K  
                of Preferred Shares Activities (Details)                         
122: R100        Redeemable Convertible Preferred Shares - Summary   HTML     45K  
                of Preferred Shares Activities (Parenthetical)                   
                (Details)                                                        
123: R101        Redeemable Non-Controlling Interests and            HTML    141K  
                Non-Controlling Interests - Additional Information               
                (Details)                                                        
124: R102        Redeemable Non-Controlling Interests and            HTML     53K  
                Non-Controlling Interests - Schedule of Change in                
                Carrying Amount of Redeemable Non-Controlling                    
                Interests (Details)                                              
125: R103        Ordinary Share - Additional Information (Details)   HTML    174K  
126: R104        Revenues - Schedule of Revenues (Details)           HTML     52K  
127: R105        Revenues - Schedule of Breakdown of Product Sales   HTML     54K  
                Revenue by Product Category (Details)                            
128: R106        Finance Expense, Net - Schedule of Finance          HTML     47K  
                Expense, Net (Details)                                           
129: R107        Share-based Compensation - Additional Information   HTML     85K  
                (Detail)                                                         
130: R108        Share-based Compensation - Summary of Activities    HTML     67K  
                of Restricted Stock Units (Detail)                               
131: R109        Share-based Compensation - Summary of Fair Value    HTML     51K  
                of Each Restricted Share Units Granted With Market               
                Condition (Detail)                                               
132: R110        Share-based Compensation - Schedule of Fair Value   HTML     53K  
                of Restricted Share Units and Ordinary Shares                    
                Estimated at Date of Option Grants (Detail)                      
133: R111        Employee Benefits - Additional Information          HTML     44K  
                (Details)                                                        
134: R112        Income Taxes - Additional Information (Details)     HTML     78K  
135: R113        Income Taxes - Summary of Reconciliation Between    HTML     57K  
                Effective Income Tax Rate And PRC Statutory Income               
                Tax Rate (Details)                                               
136: R114        Income Taxes - Summary of Reconciliation Between    HTML     48K  
                Effective Income Tax Rate And PRC Statutory Income               
                Tax Rate (Parenthetical) (Details)                               
137: R115        Income Taxes - Summary of Current and Deferred      HTML     52K  
                Portions of Income Tax Expenses (Details)                        
138: R116        Income Taxes - Summary of Deferred Tax Assets       HTML     66K  
                (Details)                                                        
139: R117        Income Taxes - Summary of Movement of Valuation     HTML     47K  
                Allowance (Details)                                              
140: R118        Related Party transactions - Transactions and       HTML     77K  
                Balances Amount Due to Related Parties (Details)                 
141: R119        Related Party transactions - Transactions and       HTML     72K  
                Balances Amount Due to Related Parties                           
                (Parenthetical) (Details)                                        
142: R120        Basic and Diluted Net Earnings/(Loss) per Share -   HTML     97K  
                Schedule of Basic Earnings/(Loss) per Share and                  
                Diluted Earnings/(Loss) per Share (Details)                      
143: R121        Basic and Diluted Net Earnings/(Loss) per Share -   HTML     48K  
                Additional Information (Details)                                 
144: R122        Basic and Diluted Net Earnings/(Loss) per Share -   HTML     49K  
                Schedule of Share Equivalent Excluded from                       
                Computation of Diluted Net Loss per Ordinary Share               
                (Details)                                                        
145: R123        Commitments and Contingencies - Additional          HTML     67K  
                Information (Details)                                            
146: R124        Subsequent Events - Additional Information          HTML     92K  
                (Detail)                                                         
147: R125        Restricted Net Assets - Additional Information      HTML     48K  
                (Details)                                                        
148: R126        Condensed Financial Information of the Parent       HTML    106K  
                Company Balance Sheets (Details)                                 
149: R127        Condensed Financial Information of the Parent       HTML     58K  
                Company Balance Sheets (Parenthetical) (Details)                 
150: R128        Condensed Financial Information of the Parent       HTML    108K  
                Company - Statements of Operations and                           
                Comprehensive Income/(Loss) (Details)                            
151: R129        Condensed Financial Information of the Parent       HTML     43K  
                Company - Statements of Operations and                           
                Comprehensive Income/(Loss) (Parenthetical)                      
                (Details)                                                        
152: R130        Condensed Financial Information of the Parent       HTML     58K  
                Company - Statements of Cash Flows (Details)                     
154: XML         IDEA XML File -- Filing Summary                      XML    284K  
153: EXCEL       IDEA Workbook of Financial Reports                  XLSX    214K  
17: EX-101.INS  XBRL Instance -- moho-20201231                       XML   5.89M 
19: EX-101.CAL  XBRL Calculations -- moho-20201231_cal               XML    326K 
20: EX-101.DEF  XBRL Definitions -- moho-20201231_def                XML   1.46M 
21: EX-101.LAB  XBRL Labels -- moho-20201231_lab                     XML   2.40M 
22: EX-101.PRE  XBRL Presentations -- moho-20201231_pre              XML   2.10M 
18: EX-101.SCH  XBRL Schema -- moho-20201231                         XSD    449K 
155: ZIP         XBRL Zipped Folder -- 0001564590-21-022518-xbrl      Zip    373K  


‘EX-16.1’   —   Letter re: a Change in Accountant


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 <!   C: 

Exhibit 16.1

 

April 30, 2021

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by ECMOHO Limited, which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 16F of the Annual Report on Form 20-F for the year ended December 31, 2020 of ECMOHO Limited dated April 30, 2021. We agree with the statements concerning our Firm contained therein.

  

Very truly yours,

 

 

/s/PricewaterhouseCoopers Zhong Tian LLP

Shanghai, the People’s Republic of China

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘20-F’ Filing    Date    Other Filings
Filed on:4/30/216-K
For Period end:12/31/20
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/13/22  Ecmoho Ltd.                       20-F       12/31/21  144:18M                                    Toppan Merrill/FA
 8/03/21  Ecmoho Ltd.                       424B5                  1:1M                                     Donnelley … Solutions/FA
 8/02/21  Ecmoho Ltd.                       424B5                  1:1M                                     Donnelley … Solutions/FA
 6/21/21  Ecmoho Ltd.                       F-3                    6:793K                                   Donnelley … Solutions/FA


4 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/12/20  Ecmoho Ltd.                       20-F       12/31/19  146:20M                                    ActiveDisclosure/FA
11/01/19  Citibank, N.A./ADR                F-6/A                  2:484K Ecmoho Ltd.                       E-Data Systems, Inc./FA
10/10/19  Citibank, N.A./ADR                F-6                    3:512K Ecmoho Ltd.                       E-Data Systems, Inc./FA
 9/26/19  Ecmoho Ltd.                       F-1                   49:15M                                    Donnelley … Solutions/FA
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Filing Submission 0001564590-21-022518   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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