SEC Comment Letter 0000000000-24-012173 to Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: Nov. 1, 2024 · CIK: 0001897532 · Accession: 0000000000-24-012173
AI Filing Summary & Sentiment
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File numbers found in text: 333-282499
Letter
November 1, 2024 Suqin Li Chief Executive Officer Majestic Ideal Holdings Ltd 22/F, China United Plaza 1008, Tai Nan West Street Cheung Sha Wan, Kowloon, Hong Kong Re:Majestic Ideal Holdings Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed October 23, 2024 File No. 333-282499 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. Amendment No. 1 to Registration Statement on Form F-1 filed October 23, 2024 Compensation of Directors and Executive Officers, page 91 1.Please update your compensation disclosure to reflect the fiscal year ended September 30, 2024. Currently, your disclosure is as of March 31, 2024.
November 1, 2024 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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November 1, 2024
Suqin Li
Chief Executive Officer
Majestic Ideal Holdings Ltd
22/F, China United Plaza
1008, Tai Nan West Street
Cheung Sha Wan, Kowloon, Hong Kong
Re:Majestic Ideal Holdings Ltd
Amendment No. 1 to Registration Statement on Form F-1
Filed October 23, 2024
File No. 333-282499
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.
Amendment No. 1 to Registration Statement on Form F-1 filed October 23, 2024
Compensation of Directors and Executive Officers, page 91
1.Please update your compensation disclosure to reflect the fiscal year ended September
30, 2024. Currently, your disclosure is as of March 31, 2024.
November 1, 2024
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.