Correspondence 0001213900-24-076679 from Galaxy Payroll Group Ltd (GLXG) (CIK 0001905920) (GLXG)
Galaxy Payroll Group Ltd (GLXG) (CIK 0001905920)
Date: Sept. 9, 2024 · CIK: 0001905920 · Accession: 0001213900-24-076679
AI Filing Summary & Sentiment
File numbers found in text: 333-269043
Letter
Galaxy Payroll Group Limited
September 9, 2024
Via EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
F Street, NE
Washington, D.C., 20549
Attention: Brian Fetterolf
Donald Field
Stephen Kim
Adam Phippen
Re: Galaxy Payroll Group Limited
Registration Statement on Form F-1, as amended
Initially Filed on December 28, 2022
File No. 333-269043
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Galaxy Payroll Group Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on Tuesday, September 10, 2024, or as soon thereafter as practicable.
The Company acknowledges that: (1) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please do not hesitate to contact Elizabeth Fei Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).
Very
truly yours,
Galaxy
Payroll Group Limited
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CORRESP
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filename1.htm
Galaxy
Payroll Group Limited
September
9, 2024
Via
EDGAR
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
D.C., 20549
Attention:
Brian
Fetterolf
Donald
Field
Stephen
Kim
Adam
Phippen
Re:
Galaxy
Payroll Group Limited
Registration
Statement on Form F-1, as amended
Initially
Filed on December 28, 2022
File
No. 333-269043
Ladies
and Gentlemen:
In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Galaxy Payroll Group
Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1,
as amended, be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on Tuesday, September 10,
2024, or as soon thereafter as practicable.
The
Company acknowledges that: (1) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company
may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.
If
you have any questions, please do not hesitate to contact Elizabeth Fei Chen of Pryor Cashman LLP, outside counsel to the Company, at
echen@pryorcashman.com (Tel: 212-326-0199).
Very
truly yours,
Galaxy
Payroll Group Limited
By:
/s/
Wai Hong Lao
Name:
Wai
Hong Lao
Title:
Chief
Executive Officer
Cc:
Elizabeth Fei Chen, Esq.