Correspondence 0001213900-24-093874 from Ping An Biomedical Co., Ltd. (PASW)
Ping An Biomedical Co., Ltd.
Date: Nov. 4, 2024 · CIK: 0001897532 · Accession: 0001213900-24-093874
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282499
Referenced dates: November 1, 2024
Letter
Via Edgar Transmission Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Majestic Ideal Holdings Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed October 23, 2024 File No. 333-282499
Re:
Dear Mr. Jones / Ms. Ingram:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated November 1, 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”).
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. 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.
Response:
We respectfully advise the Staff that we have amended the disclosure on page 91 to reflect the above.
* * *
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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November 4, 2024
Via Edgar Transmission
Mr. Thomas Jones / 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. 1 to Registration Statement on Form F-1
Filed October 23, 2024
File No. 333-282499
Dear Mr. Jones / Ms. Ingram:
As counsel for the Company
and on its behalf, this letter is being submitted in response to the letter dated November 1, 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”).
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. 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.
Response:
We respectfully advise the
Staff that we have amended the disclosure on page 91 to reflect the above.
* * *
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