SEC Comment Letter 0000000000-24-012140 to Cluster Group Holdings Ltd Co (CLUS)
Cluster Group Holdings Ltd Co
Date: Oct. 31, 2024 · CIK: 0001346287 · Accession: 0000000000-24-012140
AI Filing Summary & Sentiment
File numbers found in text: 000-56680
Letter
October 31, 2024 Yan Ping Sheng Chief Executive Officer China Teletech Holding Inc. 16th Floor, North Tower, 528 Pudong South Road Shanghai, China 200120 Re:China Teletech Holding Inc. Amendment No. 1 to Registration Statement on Form 10-12G Filed August 27, 2024 File No. 000-56680 Dear Yan Ping Sheng: We have reviewed your amended filing and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response and any amendment you may file in response to this letter, we may have additional comments. Amendment No. 1 to Form 10-12G Exhibit Number and Description Exhibit 4.2, page 23 1.Please include a consent from your independent registered public accounting firm that references the correct date of their audit report.
October 31, 2024 Page 2 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. Please contact Melissa Walsh at 202-551-3224 or Stephen Krikorian at 202-551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Uwem Bassey at 202-551-3433 or Matthew Derby at 202-551-3334 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc:Rhonda Keaveney, Agent
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October 31, 2024
Yan Ping Sheng
Chief Executive Officer
China Teletech Holding Inc.
16th Floor, North Tower,
528 Pudong South Road
Shanghai, China 200120
Re:China Teletech Holding Inc.
Amendment No. 1 to Registration Statement on Form 10-12G
Filed August 27, 2024
File No. 000-56680
Dear Yan Ping Sheng:
We have reviewed your amended filing and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response and any amendment you may file in response to this
letter, we may have additional comments.
Amendment No. 1 to Form 10-12G
Exhibit Number and Description
Exhibit 4.2, page 23
1.Please include a consent from your independent registered public accounting firm that
references the correct date of their audit report.
October 31, 2024
Page 2
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.
Please contact Melissa Walsh at 202-551-3224 or Stephen Krikorian at 202-551-3488
if you have questions regarding comments on the financial statements and related
matters. Please contact Uwem Bassey at 202-551-3433 or Matthew Derby at 202-551-3334
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Rhonda Keaveney, Agent