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CORRESP Filing

ASIAFIN HOLDINGS CORP.
Date: July 28, 2025 · CIK: 0001828748 · Accession: 0001641172-25-021132

Financial Reporting Regulatory Compliance Offering / Registration Process

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File numbers found in text: 000-5642

Referenced dates: July 23, 2025

Date
July 28, 2025
Author
Chief
Form
CORRESP
Company
ASIAFIN HOLDINGS CORP.

Letter

AsiaFIN Holdings Corp.

Suite 30.02, 30th Floor, Menara KH (Promet)

Jalan Sultan Ismail

Kuala Lumpur

Malaysia

July 28, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

F Street, N.E.

Washington, D.C. 20549

Attention: Suying Li and Rufus Decker

Re: AsiaFIN Holdings Corp. Form 10-K for Fiscal Year Ended December 31, 2024 Item 2.02 Form 8-K filed June 3, 2025 Response dated July 9, 2025 File No. 000-5642.

Ladies and Gentlemen:

By letter dated July 23, 2025, the staff (the " Staff ," " you " or " your ") of the U.S. Securities and Exchange Commission (the " Commission ") provided AsiaFIN Holdings Corp. (the " Company ," " we ," " us " or " our ") with its further comment to the Company's Form 8-K filed on June 3, 2025. We are in receipt of your letter and we respectfully set forth below our response to your comment. For your convenience, the comment is listed below, followed by the Company's response.

Item 2.02 Form 8-K filed June 3, 2025

Exhibit 99.1

1. We read your response to prior comment 2. Please confirm that you will include directly in future Item 2.02 Forms 8-K all of the disclosures required by Item 10(e)(1)(i) of Regulation S-K for each non-GAAP measure presented, regardless of whether a non-GAAP measure is also presented in a Form 10-K or Form 10-Q. Refer to Instruction 2 to Item 2.02 of Form 8-K and Question 102.10(a) of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations.

Response: We hereby confirm that we will include directly in future Item 2.02 Forms 8-K all of the disclosures required by Item 10(e)(1)(i) of Regulation S-K for each non-GAAP measure presented, regardless of whether a non-GAAP measure is also presented in a Form 10-K or Form 10-Q.

Thank you for the opportunity to respond to your comment. If you have additional questions or comments, please contact the undersigned at kcwong@asiafingroup.com or +60 123733783.

Very
truly yours,
/s/
Kai Cheong Wong

Show Raw Text
CORRESP
 1
 filename1.htm

 AsiaFIN
Holdings Corp.

 Suite
30.02, 30th Floor, Menara KH (Promet)

 Jalan
Sultan Ismail

 50250
Kuala Lumpur

 Malaysia

 July
28, 2025

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Trade & Services

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
Suying Li and Rufus Decker

 Re:
 AsiaFIN
 Holdings Corp.
 Form
 10-K for Fiscal Year Ended December 31, 2024
 Item
 2.02 Form 8-K filed June 3, 2025
 Response
 dated July 9, 2025
 File
 No. 000-5642.

 Ladies
and Gentlemen:

 By
letter dated July 23, 2025, the staff (the " Staff ," " you " or " your ") of the
U.S. Securities and Exchange Commission (the " Commission ") provided AsiaFIN Holdings Corp. (the " Company ,"
" we ," " us " or " our ") with its further comment to the Company's Form 8-K
filed on June 3, 2025. We are in receipt of your letter and we respectfully set forth below our response to your comment. For your convenience,
the comment is listed below, followed by the Company's response.

 Item
2.02 Form 8-K filed June 3, 2025

 Exhibit
99.1

 1. We
 read your response to prior comment 2. Please confirm that you will include directly in future
 Item 2.02 Forms 8-K all of the disclosures required by Item 10(e)(1)(i) of Regulation S-K
 for each non-GAAP measure presented, regardless of whether a non-GAAP measure is also presented
 in a Form 10-K or Form 10-Q. Refer to Instruction 2 to Item 2.02 of Form 8-K and Question
 102.10(a) of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations.

 Response:
 We hereby confirm that we will include directly in future Item 2.02 Forms 8-K all of the disclosures required by Item 10(e)(1)(i)
of Regulation S-K for each non-GAAP measure presented, regardless of whether a non-GAAP measure is also presented in a Form 10-K or Form
10-Q.

 Thank
you for the opportunity to respond to your comment. If you have additional questions or comments, please contact the undersigned at kcwong@asiafingroup.com
or +60 123733783.

 Very
truly yours,

 /s/
 Kai Cheong Wong

 Kai
 Cheong Wong

 Chief
 Executive Officer