SEC Comment Letter 0000000000-23-007654 to SIMPPLE LTD. (SPPL) (CIK 0001948697) (SPPL)
SIMPPLE LTD. (SPPL) (CIK 0001948697)
Date: July 18, 2023 · CIK: 0001948697 · Accession: 0000000000-23-007654
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File numbers found in text: 333-271067
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United States securities and exchange commission logo
July 18, 2023
Chong Jiexiang Aloysius
Chief Executive Officer
Simpple Ltd.
71 Ayer Rajah Crescent
#03-07
Singapore 139951
Re:Simpple Ltd.
Amendment No. 3 to Registration Statement on Form F-1
Filed July 12, 2023
File No. 333-271067
Dear Chong Jiexiang Aloysius:
We have reviewed your amended registration statement and have the following
comment. In our comment, 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 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 comment, we may have additional comments.
Amendment No. 3 to Registration Statement on Form F-1 Filed July 12, 2023
Business
Exclusive Distribution and Partnership Agreement with Shanghai Gaoxian, page 62
1.Please revise to reflect any milestones for 2023 and beyond and file any new agreement or
amendment to the Distribution Agreement as an exhibit. Also, we note that you have
removed references to your "exclusive" distribution rights under the Distribution
Agreement. Please disclose specifically if you have lost such exclusivity rights and if so,
how you expect such loss will impact your business, results of operations, and any
foreseeable trends. Also, please revise your risk factors to explain the material risks
associated with a loss of exclusivity rights under the Distribution Agreement.
FirstName LastNameChong Jiexiang Aloysius
Comapany NameSimpple Ltd.
July 18, 2023 Page 2
FirstName LastName
Chong Jiexiang Aloysius
Simpple Ltd.
July 18, 2023
Page 2
Please contact Cara Wirth at 202-551-7127 or Dietrich King at 202-551-8071 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Lawrence S. Venick