SEC Comment Letter 0000000000-23-011041 to Intelligent Living Application Group Inc. (ILAG) (CIK 0001814963) (ILAG)
Intelligent Living Application Group Inc. (ILAG) (CIK 0001814963)
Date: Oct. 6, 2023 · CIK: 0001814963 · Accession: 0000000000-23-011041
AI Filing Summary & Sentiment
File numbers found in text: 333-274495
Letter
United States securities and exchange commission logo October 6, 2023 Bong Lau Chief Executive Officer Intelligent Living Application Group Inc. Unit 2, 5/F, Block A, Profit Industrial Building 1-15 Kwai Fung Crescent, Kwai Chung New Territories, Hong Kong Re:Intelligent Living Application Group Inc. Registration Statement on Form F-3 Filed September 13, 2023 File No. 333-274495 Dear Bong Lau: We have conducted a limited review of your registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Form F-3 filed September 13, 2023 General 1.We note that your registration statement incorporates by reference the risk factors disclosure from your previously filed 2022 Form 20-F. A review of your 2022 Form 20-F shows that at the time of its filing, you were not certain as to the applicability of CSRC's Trial Administrative Measures ("Trial Measures") to your company. Please revise this registration statement to state clearly whether you believe the CSRC's Trial Measures apply to you. If you do not believe the Trial Measures apply to you, please state clearly the reasons for your determination. 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 LastNameBong Lau Comapany NameIntelligent Living Application Group Inc. October 6, 2023 Page 2 FirstName LastName Bong Lau Intelligent Living Application Group Inc. October 6, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Eranga Dias at 202-551-8107 or Bradley Ecker at 202-551-4985 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
October 6, 2023
Bong Lau
Chief Executive Officer
Intelligent Living Application Group Inc.
Unit 2, 5/F, Block A, Profit Industrial Building
1-15 Kwai Fung Crescent, Kwai Chung
New Territories, Hong Kong
Re:Intelligent Living Application Group Inc.
Registration Statement on Form F-3
Filed September 13, 2023
File No. 333-274495
Dear Bong Lau:
We have conducted a limited review of your registration statement and have the
following comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Form F-3 filed September 13, 2023
General
1.We note that your registration statement incorporates by reference the risk factors
disclosure from your previously filed 2022 Form 20-F. A review of your 2022 Form 20-F
shows that at the time of its filing, you were not certain as to the applicability of
CSRC's Trial Administrative Measures ("Trial Measures") to your company. Please revise
this registration statement to state clearly whether you believe the CSRC's Trial Measures
apply to you. If you do not believe the Trial Measures apply to you, please state clearly
the reasons for your determination.
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 LastNameBong Lau
Comapany NameIntelligent Living Application Group Inc.
October 6, 2023 Page 2
FirstName LastName
Bong Lau
Intelligent Living Application Group Inc.
October 6, 2023
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Eranga Dias at 202-551-8107 or Bradley Ecker at 202-551-4985 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing