CORRESP Filing
Ping An Biomedical Co., Ltd.
Date: June 27, 2025 · CIK: 0001897532 · Accession: 0001213900-25-058692
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Majestic Ideal Holdings Ltd
June 27, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form F-1
File No. 333- 282499
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Majestic Ideal Holdings Ltd that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on June 30, 2025, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that it intends to distribute approximately 350 copies of the Preliminary Prospectus dated April 14, 2025 to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
CRAFT CAPITAL MANAGEMENT LLC
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CORRESP 1 filename1.htm June 27, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Majestic Ideal Holdings Ltd Registration Statement on Form F-1 File No. 333- 282499 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Majestic Ideal Holdings Ltd that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on June 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that it intends to distribute approximately 350 copies of the Preliminary Prospectus dated April 14, 2025 to prospective underwriters and dealers, institutional investors, retail investors and others. The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Very truly yours, CRAFT CAPITAL MANAGEMENT LLC By: / s/ Stephen Kiront Name: Stephen Kiront Title: Chief Operating Officer WESTPARK CAPITAL, INC. By: / s/ Jason Stern Name: Jason Stern Title: Chief Operating Officer