SEC Comment Letter 0000000000-24-000563 to SEATech Ventures Corp. (SEAV) (CIK 0001763660) (SEAV)
SEATech Ventures Corp. (SEAV) (CIK 0001763660)
Date: Jan. 17, 2024 · CIK: 0001763660 · Accession: 0000000000-24-000563
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Reasoning
File numbers found in text: 333-230479
Letter
United States securities and exchange commission logo January 17, 2024 Tan Hock Chye Chief Financial Officer SEATech Ventures Corp. 11-05 & 11-06, Tower A , Avenue 3 Vertical Business Suite Jalan Kerinchi, Bangsar South, 59200 Kuala Lumpur, Malaysia Re:SEATech Ventures Corp. Form 10-K for Fiscal Year Ended December 31, 2022 Form 8-K filed November 2, 2023 File No. 333-230479 Dear Tan Hock Chye: We have reviewed your January 10, 2024 response to our comment letter 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 to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 2, 2024 letter. Form 8-K filed November 2, 2023 Item 2.01 Completion of Acquisition or Disposition of Assets, page 2 1.As requested in our previous comment 3, please provide to us in your response your mathematical assessment of significance in accordance with Rule 1-02(w) of Regulation S-X in assessing compliance with Rule 3-05(a)(2)(ii) of Regulation S-X if you have determined that a business has been acquired. Please note this calculation will determine the number of years of audited financial statements required to be provided.
FirstName LastNameTan Hock Chye Comapany NameSEATech Ventures Corp. January 17, 2024 Page 2 FirstName LastName Tan Hock Chye SEATech Ventures Corp. January 17, 2024 Page 2 Please contact Amy Geddes at 202-551-3304 or Stephen Kim at 202-551-3291 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
January 17, 2024
Tan Hock Chye
Chief Financial Officer
SEATech Ventures Corp.
11-05 & 11-06, Tower A , Avenue 3 Vertical Business Suite
Jalan Kerinchi, Bangsar South, 59200
Kuala Lumpur, Malaysia
Re:SEATech Ventures Corp.
Form 10-K for Fiscal Year Ended December 31, 2022
Form 8-K filed November 2, 2023
File No. 333-230479
Dear Tan Hock Chye:
We have reviewed your January 10, 2024 response to our comment letter 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 to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our January 2, 2024
letter.
Form 8-K filed November 2, 2023
Item 2.01 Completion of Acquisition or Disposition of Assets, page 2
1.As requested in our previous comment 3, please provide to us in your response your
mathematical assessment of significance in accordance with Rule 1-02(w) of Regulation
S-X in assessing compliance with Rule 3-05(a)(2)(ii) of Regulation S-X if you have
determined that a business has been acquired. Please note this calculation will determine
the number of years of audited financial statements required to be provided.
FirstName LastNameTan Hock Chye
Comapany NameSEATech Ventures Corp.
January 17, 2024 Page 2
FirstName LastName
Tan Hock Chye
SEATech Ventures Corp.
January 17, 2024
Page 2
Please contact Amy Geddes at 202-551-3304 or Stephen Kim at 202-551-3291 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Trade & Services