SEC Company Response from Galaxy Payroll Group (GLXG) — Mar 17, 2026
Galaxy Payroll Group Ltd
Date: March 17, 2026 · CIK: 0001905920 · Accession: 0001213900-26-028887
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294219
Letter
March 17, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade and Services
100 F Street, NE
Washington, D.C. 20549
Attention: Alyssa Wall
Re: Galaxy Payroll Group Limited
Registration Statement on Form F-3
Filed March 11, 2026
File No. 333-294219
Ladies and Gentlemen:
In accordance with Rules 460 and 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 above-captioned registration statement (the " Registration Statement ") be declared effective at 4:30 p.m., Eastern Time on Thursday, March 19, 2026, or as soon thereafter as may be practicable.
The Company acknowledges that a declaration by the Securities and Exchange Commission (the " Commission ") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. The Company further acknowledges that such a declaration of effectiveness does not relieve it from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. The Company understands that it may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission 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 the undersigned at frank.lao@galaxy-hk.com or Elizabeth F. 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 1 filename1.htm March 17, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade and Services 100 F Street, NE Washington, D.C. 20549 Attention: Alyssa Wall Re: Galaxy Payroll Group Limited Registration Statement on Form F-3 Filed March 11, 2026 File No. 333-294219 Ladies and Gentlemen: In accordance with Rules 460 and 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 above-captioned registration statement (the " Registration Statement ") be declared effective at 4:30 p.m., Eastern Time on Thursday, March 19, 2026, or as soon thereafter as may be practicable. The Company acknowledges that a declaration by the Securities and Exchange Commission (the " Commission ") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. The Company further acknowledges that such a declaration of effectiveness does not relieve it from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. The Company understands that it may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission 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 the undersigned at frank.lao@galaxy-hk.com or Elizabeth F. 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.