SEC Comment Letter 0000000000-24-001660 to Phoenix Plus Corp. (PXPC) (CIK 0001785493) (RHNO)
Phoenix Plus Corp. (PXPC) (CIK 0001785493)
Date: Feb. 29, 2024 · CIK: 0001785493 · Accession: 0000000000-24-001660
AI Filing Summary & Sentiment
File numbers found in text: 333-233778
Letter
United States securities and exchange commission logo February 12, 2024 Lee Chong Chow Chief Executive Officer Phoenix Plus Corp. 2-3 & 2-5 Bedford Business Park, Jalan 3/137B Batu 5, Jalan Kelang Lama 58200 Kuala Lumpur, Malaysia Re:Phoenix Plus Corp. Form 10-K for the fiscal year ended July 31, 2023 File No. 333-233778 Dear Lee Chong Chow: We have limited our review of your filing to the financial statements and related disclosures 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. Form 10-K for the fiscal year ended July 31, 2023 Item 9A. Controls & Procedures, page 9 1.Please amend your filing to provide management's annual report on internal control over financial reporting as of July 31, 2023. Please ensure that your disclosure complies with Item 308(a) of Regulation S-K including disclosing the framework used by management. In closing, 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.
FirstName LastNameLee Chong Chow Comapany NamePhoenix Plus Corp. February 12, 2024 Page 2 FirstName LastName Lee Chong Chow Phoenix Plus Corp. February 12, 2024 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Mark Rakip at 202-551-3573 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
February 12, 2024
Lee Chong Chow
Chief Executive Officer
Phoenix Plus Corp.
2-3 & 2-5 Bedford Business Park, Jalan 3/137B
Batu 5, Jalan Kelang Lama
58200 Kuala Lumpur, Malaysia
Re:Phoenix Plus Corp.
Form 10-K for the fiscal year ended July 31, 2023
File No. 333-233778
Dear Lee Chong Chow:
We have limited our review of your filing to the financial statements and related
disclosures 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.
Form 10-K for the fiscal year ended July 31, 2023
Item 9A. Controls & Procedures, page 9
1.Please amend your filing to provide management's annual report on internal control over
financial reporting as of July 31, 2023. Please ensure that your disclosure complies
with Item 308(a) of Regulation S-K including disclosing the framework used by
management.
In closing, 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.
FirstName LastNameLee Chong Chow
Comapany NamePhoenix Plus Corp.
February 12, 2024 Page 2
FirstName LastName
Lee Chong Chow
Phoenix Plus Corp.
February 12, 2024
Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Mark Rakip at 202-551-3573 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction