Correspondence 0001213900-23-040150 from Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: May 16, 2023 · CIK: 0001897532 · Accession: 0001213900-23-040150
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271502
Referenced dates: May 9, 2023
Letter
Via Edgar Transmission Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Majestic Ideal Holdings Ltd. (The “Company”) Registration Statement on Form F-1 Submitted April 28, 2023 File No. 333-271502
Re:
Dear Mr. Jones:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated May 9, 2023 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Registration Statement on Form F-1 (the “Form F-1”).
For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.
Registration Statement on Form F-1 filed April 28, 2023
Exhibits
1.
Please have counsel clarify the reference to “all parties” in items (6) and (7) on page 3 of the opinion filed as exhibit 99.5 to instead refer to all parties other than the PRC Subsidiary.
Response: We respectfully advise the Staff that we have revised the exhibit 99.5.
2.
We note the language in the second to the last paragraph of the opinion filed as exhibit 99.5, which states that the opinion “is given for the benefit of the addressee hereof” and the reference to “apart from SEC.” Disclaimers of responsibility that in any way state or imply that investors are not entitled to rely on the opinion, or other limitations on whom may rely on the opinion, are unacceptable. Delete this disclaimer from the opinion.
Response: We respectfully advise the Staff that we have revised the exhibit 99.5.
Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.
Sincerely,
/s/ Lawrence S. Venick
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CORRESP
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May 16, 2023
Via Edgar Transmission
Mr. Thomas Jones
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Washington, D.C. 20549
Re:
Majestic Ideal Holdings Ltd. (The “Company”)
Registration Statement on Form F-1
Submitted April 28, 2023
File No. 333-271502
Dear Mr. Jones:
As counsel for the Company
and on its behalf, this letter is being submitted in response to the letter dated May 9, 2023 from the Securities and Exchange Commission
(the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
Registration Statement on Form F-1 (the “Form F-1”).
For the Staff’s convenience,
the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such
comment.
Registration Statement on Form F-1 filed April 28, 2023
Exhibits
1.
Please have counsel clarify the reference to
“all parties” in items (6) and (7) on page 3 of the opinion filed as exhibit 99.5 to instead refer to all parties other than
the PRC Subsidiary.
Response: We respectfully advise the Staff that
we have revised the exhibit 99.5.
2.
We note the language in the second to the last
paragraph of the opinion filed as exhibit 99.5, which states that the opinion “is given for the benefit of the addressee hereof”
and the reference to “apart from SEC.” Disclaimers of responsibility that in any way state or imply that investors are not entitled
to rely on the opinion, or other limitations on whom may rely on the opinion, are unacceptable. Delete this disclaimer from the opinion.
Response: We respectfully advise the Staff that
we have revised the exhibit 99.5.
Please contact the undersigned
at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.
Sincerely,
/s/ Lawrence S. Venick
Lawrence S. Venick
Direct Dial: +852.3923.1188
Email: lvenick@loeb.com