Correspondence 0001213900-23-029876 from Lion Group Holding Ltd (LGHL, LGHLW) (CIK 0001806524) (LGHL)
Lion Group Holding Ltd (LGHL, LGHLW) (CIK 0001806524)
Date: April 14, 2023 · CIK: 0001806524 · Accession: 0001213900-23-029876
AI Filing Summary & Sentiment
File numbers found in text: 333-269333
Referenced dates: April 12, 2023
Letter
VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance Office of Finance Amendment No. 2 to Registration Statement on Form F-3 Filed March 28, 2023 File No. 333-269333
Dear Ms. Livingston:
As counsel for Lion Group Holding Ltd. (the “Company”) and on its behalf, this letter is being submitted in response to the letter dated April 12, 2023 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Amendment No. 2 to Registration Statement on Form F-3 (the “Form F-3”). For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment. Please note that all references to page numbers in the responses are references to the page numbers in revised Form F-3 (the “Revised F-3”), filed concurrently with the submission of this letter in response to the Staff’s comments.
Amendment No. 2 to Registration Statement on Form F-3 filed March 28, 2023
Cover Page
1. Please set forth on the cover page of the prospectus the calculation of the aggregate market value of your outstanding voting and non-voting common equity and the amount of all securities offered pursuant to General Instruction I.B.5 during the prior 12 calendar months. Refer to Instruction 7 and General Instruction I.B.5 of Form F-3.
Response: The Company has amended the disclosure on the cover page in response to the Staff’s comments.
Should you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at +852.5600.0188.
Very truly yours,
/s/ Lawrence S. Venick
Show Raw Text
CORRESP
1
filename1.htm
Loeb & Loeb LLP
2206-19 Jardine House
1 Connaught Place, Central
Hong Kong
Tel +852 3923 1111
Fax +852 3923 1100
Email HongKong@loeb.com
樂博律師事務所有限法律責任合夥
香港中環康樂廣場1號
怡和大廈2206-19室
電話 +852 3923 1111
傳真 +852 3923 1100
電郵 HongKong@loeb.com
April 14, 2023
VIA EDGAR TRANSMISSION
Ms. Jessica Livingston
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
Washington, D.C. 20549
Re:
Lion Group Holding Ltd.
Amendment No. 2 to
Registration Statement on Form F-3
Filed March 28, 2023
File No. 333-269333
Dear Ms. Livingston:
As counsel for Lion Group Holding Ltd. (the “Company”)
and on its behalf, this letter is being submitted in response to the letter dated April 12, 2023 from the Securities and Exchange Commission
(the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
Amendment No. 2 to Registration Statement on Form F-3 (the “Form F-3”). For the Staff’s convenience, the Staff’s
comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment. Please note
that all references to page numbers in the responses are references to the page numbers in revised Form F-3 (the “Revised F-3”),
filed concurrently with the submission of this letter in response to the Staff’s comments.
Amendment No. 2 to Registration Statement
on Form F-3 filed March 28, 2023
Cover Page
1.
Please set forth on the cover page of the prospectus the calculation of the aggregate market value of your outstanding voting and non-voting common equity and the amount of all securities offered pursuant to General Instruction I.B.5 during the prior 12 calendar months. Refer to Instruction 7 and General Instruction I.B.5 of Form F-3.
Response: The Company has amended
the disclosure on the cover page in response to the Staff’s comments.
Should you have any questions
relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at +852.5600.0188.
Very truly yours,
/s/ Lawrence S. Venick
Lawrence Venick
Partner