SEC Comment Letter 0000000000-22-012756 to WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658) (WLGSF)
WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658)
Date: Nov. 25, 2022 · CIK: 0001899658 · Accession: 0000000000-22-012756
AI Filing Summary & Sentiment
File numbers found in text: 333-265730
Letter
United States securities and exchange commission logo November 25, 2022 Pui Lung Ho Chief Executive Officer WANG & LEE GROUP, Inc. 5/F Wing Tai Factory Building 3 Tai Yip Street, Kwun Tong, Kowloon, Hong Kong Re:WANG & LEE GROUP, Inc. Amendment No. 5 to Registration Statement on Form F-1 Filed November 7, 2022 File No. 333-265730 Dear Pui Lung Ho: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 5 to Registration Statement on Form F-1 filed November 7, 2022 General 1.Throughout your prospectus, please update all information to a more recent date than December 31, 2021. 2.We note your cover page disclosure that you "have not yet been approved for listing on the Nasdaq Capital Market . . ." Please reconcile this disclosure with your disclosure on page 115 that you "have applied for and gotten a listing approval letter to list the ordinary shares on Nasdaq . . ." In addition, please include disclosure on the cover page to disclose that Nasdaq listing is a condition to your offering, as indicated on page 126 of your registration statement.
FirstName LastNamePui Lung Ho Comapany NameWANG & LEE GROUP, Inc. November 25, 2022 Page 2 FirstName LastName Pui Lung Ho WANG & LEE GROUP, Inc. November 25, 2022 Page 2 You may contact William Demarest at 202-551-3432 or Isaac Esquivel at 202-551-3395 if you have questions regarding comments on the financial statements and related matters. Please contact Isabel Rivera at 202-551-3518 or Brigitte Lippmann at 202-551-3713 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Benjamin Tan, Esq.
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United States securities and exchange commission logo
November 25, 2022
Pui Lung Ho
Chief Executive Officer
WANG & LEE GROUP, Inc.
5/F Wing Tai Factory Building
3 Tai Yip Street, Kwun Tong,
Kowloon, Hong Kong
Re:WANG & LEE GROUP, Inc.
Amendment No. 5 to Registration Statement on Form F-1
Filed November 7, 2022
File No. 333-265730
Dear Pui Lung Ho:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 5 to Registration Statement on Form F-1 filed November 7, 2022
General
1.Throughout your prospectus, please update all information to a more recent date than
December 31, 2021.
2.We note your cover page disclosure that you "have not yet been approved for listing on
the Nasdaq Capital Market . . ." Please reconcile this disclosure with your disclosure on
page 115 that you "have applied for and gotten a listing approval letter to list the ordinary
shares on Nasdaq . . ." In addition, please include disclosure on the cover page to disclose
that Nasdaq listing is a condition to your offering, as indicated on page 126 of your
registration statement.
FirstName LastNamePui Lung Ho
Comapany NameWANG & LEE GROUP, Inc.
November 25, 2022 Page 2
FirstName LastName
Pui Lung Ho
WANG & LEE GROUP, Inc.
November 25, 2022
Page 2
You may contact William Demarest at 202-551-3432 or Isaac Esquivel at 202-551-3395
if you have questions regarding comments on the financial statements and related
matters. Please contact Isabel Rivera at 202-551-3518 or Brigitte Lippmann at 202-551-3713
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Benjamin Tan, Esq.