SEC Comment Letter 0000000000-22-012624 to Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: Nov. 21, 2022 · CIK: 0001897532 · Accession: 0000000000-22-012624
AI Filing Summary & Sentiment
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Letter
United States securities and exchange commission logo November 21, 2022 Suqin Li Chief Executive Officer Majestic Ideal Holdings Ltd 22/F, China United Plaza 1002-1008, Tai Nan West Street Cheung Sha Wan, Kowloon, Hong Kong Re:Majestic Ideal Holdings Ltd Amendment No. 6 to Draft Registration Statement on Form F-1 Submitted November 7, 2022 CIK No. 0001897532 Dear Suqin Li: We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 6 to Draft Registration Statement on Form F-1 submitted November 7, 2022 Enforceability of Civil Liabilities, page 5 1.We note your response to prior comment 5. If you did not consult counsel regarding the disclosure on pages 6 and 7 and the disclosure on page 125 about Hong Kong, then discuss why you did not consult counsel. Exhibits 2.We note your response to prior comment 4. Please file as an exhibit the consent of Loeb & Loeb LLP.
FirstName LastNameSuqin Li Comapany NameMajestic Ideal Holdings Ltd November 21, 2022 Page 2 FirstName LastName Suqin Li Majestic Ideal Holdings Ltd November 21, 2022 Page 2 You may contact Heather Clark at 202-551-3624 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Tom Jones at 202-551-3602 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Lawrence S. Venick, Esq.
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United States securities and exchange commission logo
November 21, 2022
Suqin Li
Chief Executive Officer
Majestic Ideal Holdings Ltd
22/F, China United Plaza
1002-1008, Tai Nan West Street
Cheung Sha Wan, Kowloon, Hong Kong
Re:Majestic Ideal Holdings Ltd
Amendment No. 6 to Draft Registration Statement on Form F-1
Submitted November 7, 2022
CIK No. 0001897532
Dear Suqin Li:
We have reviewed your amended draft registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 6 to Draft Registration Statement on Form F-1 submitted November 7, 2022
Enforceability of Civil Liabilities, page 5
1.We note your response to prior comment 5. If you did not consult counsel regarding the
disclosure on pages 6 and 7 and the disclosure on page 125 about Hong Kong, then
discuss why you did not consult counsel.
Exhibits
2.We note your response to prior comment 4. Please file as an exhibit the consent of Loeb
& Loeb LLP.
FirstName LastNameSuqin Li
Comapany NameMajestic Ideal Holdings Ltd
November 21, 2022 Page 2
FirstName LastName
Suqin Li
Majestic Ideal Holdings Ltd
November 21, 2022
Page 2
You may contact Heather Clark at 202-551-3624 or Kevin Woody at 202-551-3629 if
you have questions regarding comments on the financial statements and related matters. Please
contact Tom Jones at 202-551-3602 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Lawrence S. Venick, Esq.