Correspondence 0001493152-23-009254 from WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658) (WLGSF)
WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658)
Date: March 28, 2023 · CIK: 0001899658 · Accession: 0001493152-23-009254
AI Filing Summary & Sentiment
File numbers found in text: 333-265730
Referenced dates: March 27, 2023
Letter
Securities and Exchange Commission Division of Corporate Finance Office of Technology Washington, D.C. 20549 Re: Re: WANG & LEE GROUP, Inc. Amendment No. 11 to Registration Statement on Form F-1 Filed March 21, 2023 File No. 333-265730
Dear Ms. Lippmann and Messrs Gabor, 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 March 27, 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.
* * *
Form F-1/A
General
1. Please update your disclosure to discuss the China Securities Regulatory Commission (CSRC) announcement of the implementation of the Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies which will take effect on March 31, 2023.
Response:
We have updated the Company’s disclosure to discuss the China Securities Regulatory Commission (CSRC)’s announcement of the implementation of the Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies which will take effect on March 31, 2023 on the cover page of the Revised Registration Statement. Additionally, we have included a new risk factor titled “The Opinions recently issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council and the New Overseas Listing Rules promulgated by the CSRC may subject us to additional compliance requirements in the future” on page [ ] of the Revised Registration Statement as well as under the Significant Risk Factors section.
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
March
28, 2023
Brigitte
Lippmann/Jeffrey Gabor
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:
Re:
WANG & LEE GROUP, Inc.
Amendment
No. 11 to Registration Statement on Form F-1 Filed March 21, 2023
File
No. 333-265730
Dear
Ms. Lippmann and Messrs Gabor, 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 March 27, 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.
*
* *
Form
F-1/A
General
1. Please
update your disclosure to discuss the China Securities Regulatory Commission (CSRC) announcement
of the implementation of the Trial Administrative Measures of Overseas Securities Offering
and Listing by Domestic Companies which will take effect on March 31, 2023.
Response:
We
have updated the Company’s disclosure to discuss the China Securities Regulatory Commission (CSRC)’s announcement of the
implementation of the Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies which will take
effect on March 31, 2023 on the cover page of the Revised Registration Statement. Additionally, we have included a new risk factor titled
“The Opinions recently issued by the General Office of the Central Committee of the Communist Party of China and the General Office
of the State Council and the New Overseas Listing Rules promulgated by the CSRC may subject us to additional compliance requirements
in the future” on page [ ] of the Revised Registration Statement as well as under the Significant Risk Factors section.
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