SEC Comment Letter 0000000000-23-004947 to KEEMO Fashion Group Ltd (KMFG)
KEEMO Fashion Group Ltd
Date: May 10, 2023 · CIK: 0001935033 · Accession: 0000000000-23-004947
AI Filing Summary & Sentiment
File numbers found in text: 333-267967
Show Raw Text
United States securities and exchange commission logo
May 10, 2023
Liu Lu
Chief Executive Officer
KEEMO Fashion Group Limited
69 Wanke Boyu, Xili Liuxin 1st Rd
Nanshan District, Shenzhen
Guangdong 518052
China
Re:KEEMO Fashion Group Limited
Amendment No. 4 to Registration Statement on Form S-1
Filed April 28, 2023
File No. 333-267967
Dear Liu Lu:
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 April 4, 2023 letter.
Amendment No. 4 to Registration Statement on Form S-1
Description of Business, page 16
1.Please indicate whether the suppliers and customers described in this section are located in
China.
FirstName LastNameLiu Lu
Comapany NameKEEMO Fashion Group Limited
May 10, 2023 Page 2
FirstName LastName
Liu Lu
KEEMO Fashion Group Limited
May 10, 2023
Page 2
Exhibits to the Registration Statement
Exhibit 23.1, page 29
2.The consent included in this amendment cites "Amendment 3" and is dated March 23,
2023. Please file an updated consent citing the correct Amendment, with a date that
corresponds to the Amendment’s filing date.
You may contact Amy Geddes at 202-551-3304 or Doug Jones at 202-551-3309 if you
have questions regarding comments on the financial statements and related matters. Please
contact Alyssa Wall at 202-551-8106 or Erin Jaskot at 202-551-3442 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services