Correspondence 0001493152-23-022614 from INNEOVA Holdings Ltd (INEO)
INNEOVA Holdings Ltd
Date: June 27, 2023 · CIK: 0001933951 · Accession: 0001493152-23-022614
AI Filing Summary & Sentiment
Referenced dates: June 26, 2023
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CORRESP
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SAG
Holdings Limited
14
Ang Mo Kio 63
Singapore
569116
June
27, 2023
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
Washington,
D.C. 20549
Attention:
Scott Anderegg
Re:
SAG Holdings Limited
Amendment No. 6 to Registration
Statement on Form F-1
Filed June 23, 2023
CIK No. 0001933951
Ladies
and Gentlemen:
By
letter dated June 26, 2023, the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
provided SAG Holdings Limited (the “Company”) with comments on the Company’s Registration Statement on Form F-1, described
above. This letter contains the Company’s responses to the Staff’s comments. Concurrently herewith, the Company is filing
Amendment No. 7 to the Registration Statement on Form F-1.
Amendment
No. 6 to Registration Statement on Form F-1
Exhibit
23.1, page 1
1.
The audit report dated
June 14, 2023 on page F-2 appears to cover only the most recent year. Please have your auditor further revise their consent to include
reference to their audit report on your financial statements for the year ended December 31, 2021.
We
have filed the amendment to the page F-2 and a new Exhibit 23.1 to be responsive to the Commission’s comment.
Securities
and Exchange Commission
Division
of Corporation Finance
Attention:
Scott Anderegg
Page
2
Sincerely,
SAG Holdings Limited
By:
Ivy Lee
Chief Financial Officer
cc:
David L. Ficksman
R. Joilene Wood