SEC Comment Letter 0000000000-23-000820 to Global Engine Group Holding Ltd (GLE) (CIK 0001908705) (GLE)
Global Engine Group Holding Ltd (GLE) (CIK 0001908705)
Date: Jan. 25, 2023 · CIK: 0001908705 · Accession: 0000000000-23-000820
AI Filing Summary & Sentiment
File numbers found in text: 333-266919
Letter
United States securities and exchange commission logo January 25, 2023 Andrew Lee Chief Executive Officer Global Engine Group Holding Ltd Room C, 19/F, World Tech Centre 95 How Ming Street, Kwun Tong Kowloon, Hong Kong Re:Global Engine Group Holding Ltd Amendment No. 2 to Registration Statement on Form F-1 Filed January 11, 2022 File No. 333-266919 Dear Andrew Lee: We have reviewed your amended 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 No. 2 to Form F-1 Signatures, page II-4 1.We note that Sung Pui Hei, your Chief Financial Officer Nominee and Director Nominee signed the registration statement. Given that Mr. Sung's appointment as the Chief Financial Officer and director is not effective until the effectiveness of the registration statement, please have the current Chief Financial Officer and Chief Accounting Officer sign the registration statement. General 2.Please revise page ALT-1 of the selling shareholder prospectus to indicate that sales will occur at prevailing market prices or in privately negotiated prices once the ordinary shares
FirstName LastNameAndrew Lee Comapany NameGlobal Engine Group Holding Ltd January 25, 2023 Page 2 FirstName LastName Andrew Lee Global Engine Group Holding Ltd January 25, 2023 Page 2 are listed on the Nasdaq and that this offering will not occur unless the shares are trading on Nasdaq. You may contact Amanda Kim, Staff Accountant, at (202) 551-3241 or Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Arila Zhou
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United States securities and exchange commission logo
January 25, 2023
Andrew Lee
Chief Executive Officer
Global Engine Group Holding Ltd
Room C, 19/F, World Tech Centre
95 How Ming Street, Kwun Tong
Kowloon, Hong Kong
Re:Global Engine Group Holding Ltd
Amendment No. 2 to Registration Statement on Form F-1
Filed January 11, 2022
File No. 333-266919
Dear Andrew Lee:
We have reviewed your amended 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 No. 2 to Form F-1
Signatures, page II-4
1.We note that Sung Pui Hei, your Chief Financial Officer Nominee and Director Nominee
signed the registration statement. Given that Mr. Sung's appointment as the Chief
Financial Officer and director is not effective until the effectiveness of the registration
statement, please have the current Chief Financial Officer and Chief Accounting Officer
sign the registration statement.
General
2.Please revise page ALT-1 of the selling shareholder prospectus to indicate that sales will
occur at prevailing market prices or in privately negotiated prices once the ordinary shares
FirstName LastNameAndrew Lee
Comapany NameGlobal Engine Group Holding Ltd
January 25, 2023 Page 2
FirstName LastName
Andrew Lee
Global Engine Group Holding Ltd
January 25, 2023
Page 2
are listed on the Nasdaq and that this offering will not occur unless the shares are trading
on Nasdaq.
You may contact Amanda Kim, Staff Accountant, at (202) 551-3241 or Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding
comments on the financial statements and related matters. Please contact Lauren Pierce, Staff
Attorney, at (202) 551-3887 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Arila Zhou