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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

Date
Dec. 1, 2023
Author
Intelligent
Form
CORRESP
Company
Intelligent Living Application Group Inc. (ILAG) (CIK 0001814963)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Eranga Dias 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.

Show Raw Text
CORRESP
1
filename1.htm

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