SEC Comment Letter 0000000000-23-001661 to Global Engine Group Holding Ltd (GLE) (CIK 0001908705) (GLE)
Global Engine Group Holding Ltd (GLE) (CIK 0001908705)
Date: Feb. 17, 2023 · CIK: 0001908705 · Accession: 0000000000-23-001661
AI Filing Summary & Sentiment
File numbers found in text: 333-266919
Letter
United States securities and exchange commission logo February 17, 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. 3 to Registration Statement on Form F-1 Filed February 8, 2023 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. Unless we note otherwise, our references to prior comments are to comments in our January 25, 2023 letter. Form F-1 filed February 8, 2023 Management, page 69 1.We note that, in response to our prior comment 1, Mr. Lee signed the registration statement in the capacity of Principal Financial Officer and Principal Accounting Officer. Please disclose clearly, if true, that he is currently serving as your acting Principal Financial Officer and Principal Accounting Officer. General 2.You disclose on page ALT-1 that selling shareholders will be offering the shares at $4.50 per share but state on the cover page that the selling shareholders will be offering the
FirstName LastNameAndrew Lee Comapany NameGlobal Engine Group Holding Ltd February 17, 2023 Page 2 FirstName LastName Andrew Lee Global Engine Group Holding Ltd February 17, 2023 Page 2 shares at prevailing market prices or privately negotiated prices after close of the initial public offering. Please clarify. 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
February 17, 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. 3 to Registration Statement on Form F-1
Filed February 8, 2023
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. Unless we note
otherwise, our references to prior comments are to comments in our January 25, 2023 letter.
Form F-1 filed February 8, 2023
Management, page 69
1.We note that, in response to our prior comment 1, Mr. Lee signed the registration
statement in the capacity of Principal Financial Officer and Principal Accounting Officer.
Please disclose clearly, if true, that he is currently serving as your acting Principal
Financial Officer and Principal Accounting Officer.
General
2.You disclose on page ALT-1 that selling shareholders will be offering the shares at $4.50
per share but state on the cover page that the selling shareholders will be offering the
FirstName LastNameAndrew Lee
Comapany NameGlobal Engine Group Holding Ltd
February 17, 2023 Page 2
FirstName LastName
Andrew Lee
Global Engine Group Holding Ltd
February 17, 2023
Page 2
shares at prevailing market prices or privately negotiated prices after close of the initial
public offering. Please clarify.
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