UPLOAD Filing
Intelligent Group Ltd
Date: Aug. 11, 2025 · CIK: 0001916416 · Accession: 0000000000-25-008379
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41974
Letter
Re: Intelligent Group Ltd Form 20-F filed April 14, 2025 File No. 001-41974 Dear Wai Lau:
August 11, 2025
Wai Lau Chief Executive Officer Intelligent Group Ltd 1203C, Level 12, Tower 1 Admiralty Centre, 18 Harcourt Road Admiralty, Hong Kong
We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s).
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 20-F filed April 14, 2025 Item 15. Controls and Procedures Management's Annual Report on Internal Control over Financial Reporting, page
1. We note your disclosure that your annual report does not include a report of management s assessment regarding internal control over financial reporting due to a transition period established by rules of the SEC for newly public companies. An issuer does not need to include a report of management s assessment regarding internal control over financial reporting until it either had been required to file an annual report for the prior fiscal year or had filed an annual report for the prior fiscal year. It appears you filed an annual report on Form 20-F for the fiscal year ended November 30, 2023 on March 29, 2024. Accordingly, please amend your Form 20-F to include a report of management s assessment regarding internal control over financial reporting. Refer to Instruction 1 to Item 15 of Form 20-F for guidance. Please ensure the amendment includes updated certifications that are currently dated and signed by your current CEO and CFO. August 11, 2025 Page 2
In closing, 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.
Please contact Patrick Kuhn at 202-551-3308 or Abe Friedman at 202-551-8298 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> August 11, 2025 Wai Lau Chief Executive Officer Intelligent Group Ltd 1203C, Level 12, Tower 1 Admiralty Centre, 18 Harcourt Road Admiralty, Hong Kong Re: Intelligent Group Ltd Form 20-F filed April 14, 2025 File No. 001-41974 Dear Wai Lau: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 20-F filed April 14, 2025 Item 15. Controls and Procedures Management's Annual Report on Internal Control over Financial Reporting, page 75 1. We note your disclosure that your annual report does not include a report of management s assessment regarding internal control over financial reporting due to a transition period established by rules of the SEC for newly public companies. An issuer does not need to include a report of management s assessment regarding internal control over financial reporting until it either had been required to file an annual report for the prior fiscal year or had filed an annual report for the prior fiscal year. It appears you filed an annual report on Form 20-F for the fiscal year ended November 30, 2023 on March 29, 2024. Accordingly, please amend your Form 20-F to include a report of management s assessment regarding internal control over financial reporting. Refer to Instruction 1 to Item 15 of Form 20-F for guidance. Please ensure the amendment includes updated certifications that are currently dated and signed by your current CEO and CFO. August 11, 2025 Page 2 In closing, 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. Please contact Patrick Kuhn at 202-551-3308 or Abe Friedman at 202-551-8298 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services </TEXT> </DOCUMENT>