SEC Comment Letter 0000000000-23-002476 to Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: March 14, 2023 · CIK: 0001897532 · Accession: 0000000000-23-002476
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United States securities and exchange commission logo March 14, 2023 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. 9 to Draft Registration Statement on Form F-1 Submitted March 2, 2023 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. 9 to Draft Registration Statement on Form F-1 Capitalization, page 47 1.Please revise the table to include your indebtedness in accordance with Item 4(a) of Form F-1 and Item 3.B of Form 20-F.
FirstName LastNameSuqin Li Comapany NameMajestic Ideal Holdings Ltd March 14, 2023 Page 2 FirstName LastName Suqin Li Majestic Ideal Holdings Ltd March 14, 2023 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 Thomas 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
March 14, 2023
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. 9 to Draft Registration Statement on Form F-1
Submitted March 2, 2023
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. 9 to Draft Registration Statement on Form F-1
Capitalization, page 47
1.Please revise the table to include your indebtedness in accordance with Item 4(a) of Form
F-1 and Item 3.B of Form 20-F.
FirstName LastNameSuqin Li
Comapany NameMajestic Ideal Holdings Ltd
March 14, 2023 Page 2
FirstName LastName
Suqin Li
Majestic Ideal Holdings Ltd
March 14, 2023
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 Thomas 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.