SEC Comment Letter 0000000000-23-013485 to WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658) (WLGSF)
WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658)
Date: Dec. 11, 2023 · CIK: 0001899658 · Accession: 0000000000-23-013485
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File numbers found in text: 001-41681
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United States securities and exchange commission logo
December 11, 2023
Yuk Ming, Gary Ma
Chief Financial Officer
WANG & LEE GROUP, Inc.
5-6/F Wing Tai Factory Building
3 Tai Yip Street
Kwun Tong
Kowloon, Hong Kong
Re:WANG & LEE GROUP, Inc.
Form 20-F for Fiscal Year Ended December 31, 2022
File No. 001-41681
Dear Yuk Ming, Gary Ma:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Rongwei Xie