SEC Comment Letter 0000000000-23-009180 to Nature Wood Group Ltd (NWGL) (CIK 0001948294) (NWGL)
Nature Wood Group Ltd (NWGL) (CIK 0001948294)
Date: Aug. 22, 2023 · CIK: 0001948294 · Accession: 0000000000-23-009180
AI Filing Summary & Sentiment
File numbers found in text: 333-271425
Letter
United States securities and exchange commission logo August 22, 2023 Kam Pang Chim Chief Financial Officer Nature Wood Group Ltd Avenida da Amizade no. 1287 Chong Fok Centro Comercial, 13 E Macau S.A.R Re:Nature Wood Group Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed August 4, 2023 File No. 333-271425 Dear Kam Pang Chim: 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, 20, 2023, letter. Amendment 1 to Form F-1 filed August 4, 2023 Dilution, page 46 1.Your disclosure indicates that you have deducted offering expenses from your adjusted net tangible book value in both of the dilution tables presented on page 46. Given the capitalization disclosures on page 45, it appears the net tangible book value you presented in your dilution disclosures and calculations does not exclude offering expenses. Please revise your dilution disclosures accordingly. You may contact Mindy Hooker at 202-551-3732 or Melissa Gilmore at 202-551-3777 if you have questions regarding comments on the financial statements and related matters. Please
FirstName LastNameKam Pang Chim Comapany NameNature Wood Group Ltd August 22, 2023 Page 2 FirstName LastName Kam Pang Chim Nature Wood Group Ltd August 22, 2023 Page 2 contact Eranga Dias at 202-551-8107 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
August 22, 2023
Kam Pang Chim
Chief Financial Officer
Nature Wood Group Ltd
Avenida da Amizade no. 1287
Chong Fok Centro Comercial, 13 E
Macau S.A.R
Re:Nature Wood Group Ltd
Amendment No. 1 to Registration Statement on Form F-1
Filed August 4, 2023
File No. 333-271425
Dear Kam Pang Chim:
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, 20, 2023, letter.
Amendment 1 to Form F-1 filed August 4, 2023
Dilution, page 46
1.Your disclosure indicates that you have deducted offering expenses from your adjusted
net tangible book value in both of the dilution tables presented on page 46. Given the
capitalization disclosures on page 45, it appears the net tangible book value you presented
in your dilution disclosures and calculations does not exclude offering expenses. Please
revise your dilution disclosures accordingly.
You may contact Mindy Hooker at 202-551-3732 or Melissa Gilmore at 202-551-3777 if
you have questions regarding comments on the financial statements and related matters. Please
FirstName LastNameKam Pang Chim
Comapany NameNature Wood Group Ltd
August 22, 2023 Page 2
FirstName LastName
Kam Pang Chim
Nature Wood Group Ltd
August 22, 2023
Page 2
contact Eranga Dias at 202-551-8107 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing