Correspondence 0001493152-23-043315 from Intelligent Living Application Group Inc. (ILAG) (CIK 0001814963) (ILAG)
Intelligent Living Application Group Inc. (ILAG) (CIK 0001814963)
Date: Dec. 1, 2023 · CIK: 0001814963 · Accession: 0001493152-23-043315
AI Filing Summary & Sentiment
File numbers found in text: 333-274495
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CORRESP
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Intelligent
Living Application Group Inc.
December
1, 2023
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
DC 20549
Attention:
Eranga
Dias
Bradley
Ecker
Re:
Intelligent
Living Application Group Inc.
Registration
Statement on Form F-3
File
No. 333-274495
Acceleration
Request
Requested
Date:
December
4, 2023
Requested
Time:
4:00
p.m. Eastern Time
Dear
Mr. Dias and Mr. Ecker:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Intelligent Living Application Group Inc.
(the “Company”) hereby respectfully requests the Securities and Exchange Commission (the “Commission”)
to accelerate the effective date of the above-referenced Registration Statement and declare such Registration Statement effective at
the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.
In
connection with the acceleration request, the Company hereby acknowledges that:
●
should
the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to the filing;
●
the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
●
the
Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
If
you have any further comments, require any further information or if any questions should arise in connection with this submission, please
call our counsel Mr. Jeffrey Li at (703) 618-2503 at FisherBroyles, LLP.
Very
truly yours,
Intelligent
Living Application Group Inc.
/s/
Bong Lau
Bong
Lau, Chief Executive Officer