Correspondence 0001493152-23-002366 from WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658) (WLGSF)
WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658)
Date: Jan. 24, 2023 · CIK: 0001899658 · Accession: 0001493152-23-002366
AI Filing Summary & Sentiment
File numbers found in text: 333-265730
Referenced dates: January 17, 2023
Letter
Securities and Exchange Commission Division of Corporate Finance Office of Technology Washington, D.C. 20549 Re: WANG & LEE GROUP, Inc. Amendment No. 8 to Registration Statement on Form F-1 Filed January 9, 2023 File No. 333-265730
Dear Ms. Rivera and Messrs Lopez, Demarest and Esquivel,
On behalf of our client, WANG & LEE GROUP Inc. (the “Company”), we submit to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s responses to the comments contained in the Staff’s letter dated January 17, 2023. Concurrently with the submission of this letter, the Company is submitting its revised registration statement on Form F-1 (the “Revised Registration Statement”) and the related exhibits via EDGAR to the Commission.
The Staff’s comments are repeated below in bold and are followed by the Company’s responses. We have included page references in the Revised Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.
* * *
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.
Response:
Responsive to the Staff’s comments, we have updated the exchange rate information on page 48, the number of registered specialist contractors on page 66, the number of privately funded projects on page 70, subcontractor/prime contractor data on pages 72 and 76, record of payment of liquidated damages to customers on page 73, customers and suppliers data on page 77, executive compensation on page 100, and related party transactions on pages 100 and 101.
If you have any questions regarding the Revised Registration Statement, please contact the undersigned by phone at (212) 930 9700 or via e-mail at btan@srf.law.
Very
truly yours,
SICHENZIA
ROSS FERENCE LLP
Show Raw Text
CORRESP
1
filename1.htm
January
24, 2023
Isabel
Rivera/James Lopez
William
Demarest/ Isaac Esquivel
Securities
and Exchange Commission
Division
of Corporate Finance
Office
of Technology
100
F Street, N.E.
Washington,
D.C. 20549
Re:
WANG
& LEE GROUP, Inc.
Amendment
No. 8 to Registration Statement on Form F-1 Filed January 9, 2023
File No.
333-265730
Dear
Ms. Rivera and Messrs Lopez, Demarest and Esquivel,
On
behalf of our client, WANG & LEE GROUP Inc. (the “Company”), we submit to the staff (the “Staff”) of the
Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s responses to the comments
contained in the Staff’s letter dated January 17, 2023. Concurrently with the submission of this letter, the Company is submitting
its revised registration statement on Form F-1 (the “Revised Registration Statement”) and the related exhibits via EDGAR
to the Commission.
The
Staff’s comments are repeated below in bold and are followed by the Company’s responses. We have included page references
in the Revised Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise
defined herein have the meanings set forth in the Registration Statement.
*
* *
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.
Response:
Responsive
to the Staff’s comments, we have updated the exchange rate information on page 48, the number of registered specialist contractors
on page 66, the number of privately funded projects on page 70, subcontractor/prime contractor data on pages 72 and 76, record of payment
of liquidated damages to customers on page 73, customers and suppliers data on page 77, executive compensation on page 100, and related
party transactions on pages 100 and 101.
If
you have any questions regarding the Revised Registration Statement, please contact the undersigned by phone at (212) 930 9700 or via
e-mail at btan@srf.law.
Very
truly yours,
SICHENZIA
ROSS FERENCE LLP
/s/
Benjamin Tan
Benjamin
Tan Esq.
1185
Avenue of the Americas | 31st Floor | New York, NY | 10036
T
(212) 930 9700 | F (212) 930 9725 | WWW.SRF.LAW