SEC Comment Letter 0000000000-23-012279 to Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: Nov. 9, 2023 · CIK: 0001897532 · Accession: 0000000000-23-012279
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271502
Letter
United States securities and exchange commission logo November 9, 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. 4 to Registration Statement on Form F-1 Filed October 31, 2023 File No. 333-271502 Dear Suqin Li: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our October 26, 2023 letter. Amendment No. 4 to Registration Statement on Form F-1 filed October 31, 2023 General 1.We note the disclosure on page 5 and elsewhere in your amendment that "On May 11, 2023, the Company submitted the filing materials to the CSRC, and the Company subsequently obtained approval from the CSRC on July 24, 2023. However, the Company may need to update the filing materials if any of the aforementioned material matters occurs." Please confirm in writing that you will notify us promptly of any changes to your disclosure regarding or requested by the CSRC.
FirstName LastNameSuqin Li Comapany NameMajestic Ideal Holdings Ltd November 9, 2023 Page 2 FirstName LastName Suqin Li Majestic Ideal Holdings Ltd November 9, 2023 Page 2 Please 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
November 9, 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. 4 to Registration Statement on Form F-1
Filed October 31, 2023
File No. 333-271502
Dear Suqin Li:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our October 26, 2023 letter.
Amendment No. 4 to Registration Statement on Form F-1 filed October 31, 2023
General
1.We note the disclosure on page 5 and elsewhere in your amendment that "On May 11,
2023, the Company submitted the filing materials to the CSRC, and the Company
subsequently obtained approval from the CSRC on July 24, 2023. However, the Company
may need to update the filing materials if any of the aforementioned material matters
occurs." Please confirm in writing that you will notify us promptly of any changes to your
disclosure regarding or requested by the CSRC.
FirstName LastNameSuqin Li
Comapany NameMajestic Ideal Holdings Ltd
November 9, 2023 Page 2
FirstName LastName
Suqin Li
Majestic Ideal Holdings Ltd
November 9, 2023
Page 2
Please 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.