Correspondence 0001493152-23-029859 from Nature Wood Group Ltd (NWGL) (CIK 0001948294) (NWGL)
Nature Wood Group Ltd (NWGL) (CIK 0001948294)
Date: Aug. 22, 2023 · CIK: 0001948294 · Accession: 0001493152-23-029859
AI Filing Summary & Sentiment
Referenced dates: August 22, 2023
Letter
Via EDGAR Division of Corporation Finance Office of Trade & Services Re: Nature Wood Group Limited (the “Company”) Amendment No. 1 to Registration Statement on Form F-1 Submitted August 4, 2023 CIK No. 0001948294
Dear SEC Officers:
We hereby provide a response to the comments issued in a letter dated August 22, 2023 (the “Staff’s Letter”) regarding the Company’s Amendment No. 1 to Registration Statement on Form F-1 (the “F-1”). Contemporaneously, we are publicly filing a revised F-1 via EDGAR (the “F-1/A”).
In order to facilitate the review by the Commission’s staff (the “Staff”) of the F-1/A, we have responded to the comments set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s comments and correspond to the numbered paragraph in the Staff’s 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.
Response: We respectfully advise the Staff that we have revised pages 45 and 46 of the F-1/A to revise disclosure relating to capitalization and dilution.
Please reach Lawrence Venick, the Company’s outside counsel at +852.5600.0188 if you would like additional information with respect to any of the foregoing. Thank you.
Sincerely,
/s/
Hok Pan Se
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NATURE
WOOD GROUP LIMITED
Avenida
da Amizade no. 1287
Chong
Fok Centro Comercial, 13 E
Macau
S.A.R
Via
EDGAR
August
22, 2023
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities & Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Re:
Nature Wood Group Limited (the “Company”)
Amendment
No. 1 to Registration Statement on Form F-1
Submitted
August 4, 2023
CIK
No. 0001948294
Dear
SEC Officers:
We
hereby provide a response to the comments issued in a letter dated August 22, 2023 (the “Staff’s Letter”) regarding
the Company’s Amendment No. 1 to Registration Statement on Form F-1 (the “F-1”). Contemporaneously, we are publicly
filing a revised F-1 via EDGAR (the “F-1/A”).
In
order to facilitate the review by the Commission’s staff (the “Staff”) of the F-1/A, we have responded to the comments
set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff’s
comments and correspond to the numbered paragraph in the Staff’s 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.
Response:
We respectfully advise the Staff that we have revised pages 45 and 46 of the F-1/A to revise disclosure relating to capitalization and
dilution.
Please
reach Lawrence Venick, the Company’s outside counsel at +852.5600.0188 if you would like additional information with respect to
any of the foregoing. Thank you.
Sincerely,
/s/
Hok Pan Se
Nature
Wood Group Limited
Director
Encl.