Correspondence 0001213900-24-056945 from Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: June 28, 2024 · CIK: 0001897532 · Accession: 0001213900-24-056945
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271502
Letter
Via Edgar Transmission Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Amendment No. 7 to Registration Statement on Form F-1 Filed June 18, 2024 File No. 333-271502
Re: Majestic Ideal Holdings Ltd
Dear Mr. Jones:
As counsel for the Company and on its behalf, this letter is being submitted in response to the verbal comments on June 28, 2024 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Draft Registration Statement on Form F-1 (the “Form F-1”).
The Company respectfully advises the Staff that with regards to the Selling Shareholders Plan of Distribution on page Alt-23 of the Form F-1, the Company understands and confirms that should there be purchases by a broker-dealer as principal and resales by the broker-dealer for its account, that would constitute a material change and a post-effective amendment would be required.
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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June 28, 2024
Via Edgar Transmission
Mr. Thomas Jones
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Re: Majestic Ideal Holdings Ltd
Amendment No. 7 to Registration Statement
on Form F-1
Filed June 18, 2024
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 verbal comments on June 28, 2024 from the Securities and Exchange
Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the
above-referenced Draft Registration Statement on Form F-1 (the “Form F-1”).
The Company respectfully advises
the Staff that with regards to the Selling Shareholders Plan of Distribution on page Alt-23 of the Form F-1, the Company understands and
confirms that should there be purchases by a broker-dealer as principal and resales by the broker-dealer for its account, that would constitute a material
change and a post-effective amendment would be required.
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