SEC Comment Letter 0000000000-24-005891 to Phoenix Plus Corp. (PXPC) (CIK 0001785493) (RHNO)
Phoenix Plus Corp. (PXPC) (CIK 0001785493)
Date: May 21, 2024 · CIK: 0001785493 · Accession: 0000000000-24-005891
AI Filing Summary & Sentiment
File numbers found in text: 333-233778
Letter
United States securities and exchange commission logo May 21, 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 Form 10-K/A for the fiscal year ended July 31, 2023 File No. 333-233778 Dear Lee Chong Chow: We have reviewed your amended Form 10-K filed on May 21, 2024 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 February 12, 2024 letter. Form 10-K/A for the fiscal year ended July 31, 2023 Exhibits 1.We note that you filed an amended Form 10-K on May 21, 2024 which included a cover page, an explanatory note, management's annual report on internal control over financial reporting as of July 31, 2023 pursuant to Item 9A. Controls and Procedures, and signatures. However, we are unable to locate the revised exhibit list and certifications that you note in your Explanatory Note were included in the Form 10-K/A. Please amend your filing accordingly.
FirstName LastNameLee Chong Chow Comapany NamePhoenix Plus Corp. May 21, 2024 Page 2 FirstName LastName Lee Chong Chow Phoenix Plus Corp. May 21, 2024 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Mark Rakip at 202-551-3573 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
May 21, 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
Form 10-K/A for the fiscal year ended July 31, 2023
File No. 333-233778
Dear Lee Chong Chow:
We have reviewed your amended Form 10-K filed on May 21, 2024 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 February 12,
2024 letter.
Form 10-K/A for the fiscal year ended July 31, 2023
Exhibits
1.We note that you filed an amended Form 10-K on May 21, 2024 which included a cover
page, an explanatory note, management's annual report on internal control over financial
reporting as of July 31, 2023 pursuant to Item 9A. Controls and Procedures,
and signatures. However, we are unable to locate the revised exhibit list and certifications
that you note in your Explanatory Note were included in the Form 10-K/A. Please amend
your filing accordingly.
FirstName LastNameLee Chong Chow
Comapany NamePhoenix Plus Corp.
May 21, 2024 Page 2
FirstName LastName
Lee Chong Chow
Phoenix Plus Corp.
May 21, 2024
Page 2
Please contact Jeffrey Lewis at 202-551-6216 or Mark Rakip at 202-551-3573 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction