SEC Comment Letter 0000000000-23-012221 to IMMRSIV Inc. (CIK 0001936574)
IMMRSIV Inc. (CIK 0001936574)
Date: Nov. 8, 2023 · CIK: 0001936574 · Accession: 0000000000-23-012221
AI Filing Summary & Sentiment
File numbers found in text: 333-269055
Letter
United States securities and exchange commission logo November 8, 2023 Png Bee Hin Chief Executive Officer IMMRSIV Inc. 1004, Toa Payoh North #04-12 Republic of Singapore Re:IMMRSIV Inc. Amendment No. 5 to Registration Statement on Form F-1 Filed November 1, 2023 File No. 333-269055 Dear Png Bee Hin: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Amended Registration Statement on Form F-1. Filed on November 1, 2023 Financial Statements Note 17 - Subsequent Event, page F-27 1.Disclose the date when the financial statements were authorized for issue and who gave that authorization pursuant to paragraph 17 of IAS 10. Please also provide this disclosure in the interim period financial statements. 2.Please explain to us why the Company follows the guidance in FASB ASC 855-10 for the disclosure of subsequent events rather than IFRS.
FirstName LastNamePng Bee Hin Comapany NameIMMRSIV Inc. November 8, 2023 Page 2 FirstName LastName Png Bee Hin IMMRSIV Inc. November 8, 2023 Page 2 Please contact Joseph Kempf at 202-551-3352 or Robert Littlepage at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Crispino at 202-551-3456 or Jan Woo at 202-551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Meng Ding
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United States securities and exchange commission logo
November 8, 2023
Png Bee Hin
Chief Executive Officer
IMMRSIV Inc.
1004, Toa Payoh North #04-12
318995
Republic of Singapore
Re:IMMRSIV Inc.
Amendment No. 5 to Registration Statement on Form F-1
Filed November 1, 2023
File No. 333-269055
Dear Png Bee Hin:
We have reviewed your amended registration statement and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.
Amended Registration Statement on Form F-1. Filed on November 1, 2023
Financial Statements
Note 17 - Subsequent Event, page F-27
1.Disclose the date when the financial statements were authorized for issue and who gave
that authorization pursuant to paragraph 17 of IAS 10. Please also provide this disclosure
in the interim period financial statements.
2.Please explain to us why the Company follows the guidance in FASB ASC 855-10 for the
disclosure of subsequent events rather than IFRS.
FirstName LastNamePng Bee Hin
Comapany NameIMMRSIV Inc.
November 8, 2023 Page 2
FirstName LastName
Png Bee Hin
IMMRSIV Inc.
November 8, 2023
Page 2
Please contact Joseph Kempf at 202-551-3352 or Robert Littlepage at 202-551-3361 if
you have questions regarding comments on the financial statements and related matters. Please
contact Matthew Crispino at 202-551-3456 or Jan Woo at 202-551-3453 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Meng Ding