SEC Comment Letter 0000000000-26-002536 to WORK Medical Technology Group LTD (WOK)
WORK Medical Technology Group LTD
Date: March 12, 2026 · CIK: 0001929783 · Accession: 0000000000-26-002536
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-42256
Letter
March 12, 2026 Shuang Wu Chief Executive Officer WORK Medical Technology Group LTD Floor 23, No. 2 Tonghuinan Road Xiaoshan District , Hangzhou City , Zhejiang Province The People’s Republic of China Re:WORK Medical Technology Group LTD 20-F filed January 30, 2026 File No. 001-42256 Dear Shuang Wu: We have reviewed your filing and have the following comment. 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 January 30, 2026 Item 19, page 155 1.Please revise the accountant's consent in Exhibit 15.2 to include the complete file number of the Form F-3. Also, please include a consent that covers the audit report on your September 30, 2025 financial statements. See the guidance in Item 6 of Form F-3. 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 Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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March 12, 2026
Shuang Wu
Chief Executive Officer
WORK Medical Technology Group LTD
Floor 23, No. 2 Tonghuinan Road
Xiaoshan District , Hangzhou City , Zhejiang Province
The People’s Republic of China
Re:WORK Medical Technology Group LTD
20-F filed January 30, 2026 File No. 001-42256
Dear Shuang Wu:
We have reviewed your filing and have the following comment. 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 January 30, 2026
Item 19, page 155
1.Please revise the accountant's consent in Exhibit 15.2 to include the complete file
number of the Form F-3. Also, please include a consent that covers the audit report on
your September 30, 2025 financial statements. See the guidance in Item 6 of Form F-3.
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 Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355
if you have any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services