SEC Comment Letter 0000000000-22-013053 to Millennium Group International Holdings Ltd (MGIH) (CIK 0001903995) (MGIH)
Millennium Group International Holdings Ltd (MGIH) (CIK 0001903995)
Date: Dec. 2, 2022 · CIK: 0001903995 · Accession: 0000000000-22-013053
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-268063
Letter
United States securities and exchange commission logo December 2, 2022 Ming Hung Lai Chairman Millennium Group International Holdings Ltd Rm 2722, 27/F, No.1 Hung To Road, Kwun Tong Kowloon, Hong Kong 999077 Re:Millennium Group International Holdings Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed November 18, 2022 File No. 333-268063 Dear Ming Hung Lai: We have reviewed your 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 1 to Form F-1 Filed on November 18, 2022 Exhibit Index Exhibit 23.1, page II-5 1.Please make arrangements with your auditor and amend your filing to provide a currently dated auditors' consent. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration
FirstName LastNameMing Hung Lai Comapany NameMillennium Group International Holdings Ltd December 2, 2022 Page 2 FirstName LastName Ming Hung Lai Millennium Group International Holdings Ltd December 2, 2022 Page 2 statement. You may contact Ernest Greene at 202-551-3733 or Anne McConnell at 202-551-3709 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Asia Timmons-Pierce at 202-551-3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
December 2, 2022
Ming Hung Lai
Chairman
Millennium Group International Holdings Ltd
Rm 2722, 27/F, No.1 Hung To Road, Kwun Tong
Kowloon, Hong Kong 999077
Re:Millennium Group International Holdings Ltd
Amendment No. 1 to Registration Statement on Form F-1
Filed November 18, 2022
File No. 333-268063
Dear Ming Hung Lai:
We have reviewed your 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 1 to Form F-1 Filed on November 18, 2022
Exhibit Index
Exhibit 23.1, page II-5
1.Please make arrangements with your auditor and amend your filing to provide a currently
dated auditors' consent.
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
FirstName LastNameMing Hung Lai
Comapany NameMillennium Group International Holdings Ltd
December 2, 2022 Page 2
FirstName LastName
Ming Hung Lai
Millennium Group International Holdings Ltd
December 2, 2022
Page 2
statement.
You may contact Ernest Greene at 202-551-3733 or Anne McConnell at 202-551-3709 if
you have questions regarding comments on the financial statements and related matters. Please
contact Erin Donahue at 202-551-6063 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing