Correspondence 0001193125-23-060014 from Intchains Group Ltd (ICG) (CIK 0001895597) (ICG)
Intchains Group Ltd (ICG) (CIK 0001895597)
Date: March 3, 2023 · CIK: 0001895597 · Accession: 0001193125-23-060014
AI Filing Summary & Sentiment
File numbers found in text: 333-265756
Referenced dates: March 1, 2023
Letter
Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, DC 20549 Re: Intchains Group Limited (CIK No. 1895597) Registration Statement on Form F-1 (File No.333-265756)
Dear Ms. Cheng, Mr. James, Mr. Ecker and Ms. Purnell:
On behalf of our client, Intchains Group Limited, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we submit to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s response to the comment contained in the Staff’s letter dated March 1, 2023 on the Company’s amendment No.7 to registration statement on Form F-1 filed on February 22, 2023.
Concurrently with the submission of this letter, the Company is filing herewith amendment No.8 registration statement on Form F-1 (the “Amendment No.8”) via EDGAR to the Commission.
Abu Dhabi Almaty Astana Beijing Boston Brussels Century City Chicago Dallas Dubai Frankfurt Hartford Hong Kong Houston London Los Angeles Miami New York Orange County Paris Philadelphia Pittsburgh Princeton San Francisco Seattle Shanghai Silicon Valley Singapore Tokyo Washington, DC Wilmington
The Staff’s comment is repeated below in bold and is followed by the Company’s response. We have included page reference in the Amendment No.8 where the language addressing a particular comment appears.
General
1. Please disclose, wherever applicable, whether or not you directly mine crypto assets, hold crypto assets for investment, or convert crypto assets into fiat currency after receipt.
In response to the Staff’s comment, the Company has revised the referenced disclosure on page 65 of the Amendment No.8.
If you have any questions regarding the Amendment No.8, please contact the undersigned by phone at +852.3551.8690 or via e-mail at ning.zhang@morganlewis.com.
Very truly yours
By:
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CORRESP
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filename1.htm
CORRESP
Morgan, Lewis & Bockius
c/o Suites 1902-09, 19th Floor,
Edinburgh Tower, The Landmark
15
Queen’s Road Central, Hong Kong
Direct: +852.3551.8500
Fax: +852.3006.4346
www.morganlewis.com
WRITER’S DIRECT LINE
+852.3551.8690
WRITER’S EMAIL
ning.zhang@morganlewis.com
March 3, 2023
Confidential
Ms. Sisi Cheng
Mr. Martin James
Mr. Bradley Ecker
Ms. Erin Purnell
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re:
Intchains Group Limited (CIK No. 1895597)
Registration Statement on Form F-1 (File No.333-265756)
Dear Ms. Cheng, Mr. James, Mr. Ecker and Ms. Purnell:
On behalf of our client, Intchains Group Limited, a foreign private issuer organized under the laws of the Cayman Islands (the
“Company”), we submit to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s response to the comment contained in the
Staff’s letter dated March 1, 2023 on the Company’s amendment No.7 to registration statement on Form F-1 filed on February 22, 2023.
Concurrently with the submission of this letter, the Company is filing herewith amendment No.8 registration statement on Form F-1 (the “Amendment No.8”) via EDGAR to the Commission.
Abu
Dhabi Almaty Astana Beijing Boston
Brussels Century
City Chicago Dallas Dubai Frankfurt
Hartford Hong Kong Houston London Los
Angeles Miami New York Orange
County Paris Philadelphia Pittsburgh
Princeton San Francisco Seattle Shanghai Silicon
Valley Singapore Tokyo Washington, DC Wilmington
The Staff’s comment is repeated below in bold and is followed by the Company’s
response. We have included page reference in the Amendment No.8 where the language addressing a particular comment appears.
General
1.
Please disclose, wherever applicable, whether or not you directly mine crypto assets, hold crypto assets for
investment, or convert crypto assets into fiat currency after receipt.
In response to the Staff’s comment, the
Company has revised the referenced disclosure on page 65 of the Amendment No.8.
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If you have any questions regarding the Amendment No.8, please contact the undersigned by
phone at +852.3551.8690 or via e-mail at ning.zhang@morganlewis.com.
Very truly yours
By:
/s/ Ning Zhang
Ning Zhang
Partner
cc:
Qiang Ding, Chairman and Chief Executive Officer, Intchains Group Limited
Chaowei Yan, Chief Financial Officer, Intchains Group Limited
Mr. Howard Leung, Mazars USA LLP
Mr. Lawrence Venick, Loeb & Loeb LLP
Ms. Louise L. Liu, Morgan, Lewis & Bockius
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