SEC Comment Letter 0000000000-23-000454 to WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658) (WLGSF)
WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658)
Date: Jan. 17, 2023 · CIK: 0001899658 · Accession: 0000000000-23-000454
AI Filing Summary & Sentiment
File numbers found in text: 333-265730
Letter
United States securities and exchange commission logo January 17, 2023 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. 8 to Registration Statement on Form F-1 Filed January 9, 2023 File No. 333-265730 Dear Pui Lung Ho: We have reviewed your amended registration statement and have the following comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Amendment No. 8 to Form F-1 General 1.Please update the information in the prospectus as of December 31, 2022, as applicable. For example, update the information relating to exchange rates on page 48, customer submissions on page 77, supplier data on page 77, executive compensation on page 100, and related party transactions on pages 100 and 101.
FirstName LastNamePui Lung Ho Comapany NameWANG & LEE GROUP, Inc. January 17, 2023 Page 2 FirstName LastName Pui Lung Ho WANG & LEE GROUP, Inc. January 17, 2023 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 Brigitte Lippmann at 202-551-3713 or Jeffrey Gabor at 202-551-2544 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
January 17, 2023
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. 8 to Registration Statement on Form F-1
Filed January 9, 2023
File No. 333-265730
Dear Pui Lung Ho:
We have reviewed your amended registration statement and have the following
comment. In our comment, 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 comment applies 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 this comment, we may have additional comments.
Amendment No. 8 to Form F-1
General
1.Please update the information in the prospectus as of December 31, 2022, as applicable.
For example, update the information relating to exchange rates on page 48, customer
submissions on page 77, supplier data on page 77, executive compensation on page 100,
and related party transactions on pages 100 and 101.
FirstName LastNamePui Lung Ho
Comapany NameWANG & LEE GROUP, Inc.
January 17, 2023 Page 2
FirstName LastName
Pui Lung Ho
WANG & LEE GROUP, Inc.
January 17, 2023
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 Brigitte Lippmann at 202-551-3713 or Jeffrey Gabor at 202-551-2544
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Benjamin Tan, Esq.