Correspondence 0001213900-23-087847 from Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: Nov. 16, 2023 · CIK: 0001897532 · Accession: 0001213900-23-087847
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271502
Referenced dates: November 9, 2023
Letter
Via Edgar Transmission Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Majestic Ideal Holdings Ltd Amendment No. 4 to Registration Statement on Form F-1 Filed October 31, 2023 File No. 333-271502
Re:
Dear Mr. Jones/ Mr. Ingram:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated November 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.
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.
Response:
We respectfully advise the Staff that we have further updated filing materials to CSRC on November 15, 2023, as disclosed on pages 5, 17 and Alt-9. The Company confirms that it will notify the Staff promptly of any further changes that are made to our disclosure regarding or requested by the CSRC.
* * *
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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filename1.htm
November 16, 2023
Via Edgar Transmission
Mr. Thomas Jones/ Mr. Jay Ingram
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Re:
Majestic Ideal Holdings Ltd
Amendment No. 4 to Registration Statement on Form
F-1
Filed October 31, 2023
File No. 333-271502
Dear Mr. Jones/ Mr. Ingram:
As counsel for the Company
and on its behalf, this letter is being submitted in response to the letter dated November 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.
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.
Response:
We respectfully advise the Staff that we have further updated filing materials to CSRC on November 15, 2023, as disclosed on pages 5,
17 and Alt-9. The Company confirms that it will notify the Staff promptly of any further changes that are made to our disclosure regarding
or requested by the CSRC.
* * *
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