Correspondence 0001929980-23-000063 from SIMPPLE LTD. (SPPL) (CIK 0001948697) (SPPL)
SIMPPLE LTD. (SPPL) (CIK 0001948697)
Date: June 6, 2023 · CIK: 0001948697 · Accession: 0001929980-23-000063
AI Filing Summary & Sentiment
File numbers found in text: 333-271067
Referenced dates: June 1, 2023
Letter
Via Edgar Transmission Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Simpple Ltd. (the “Company”) Amendment No. 1 to Registration Statement on Form F-1 Filed May 17, 2023 File No. 333-271067
Re:
Dear Mr. King:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated June 1, 2023 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Amendment No. 1 to Registration Statement on Form F-1 (the “Form F-1”).
For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.
Amendment No. 1 to Registration Statement on Form F-1 Filed May 17, 2023
Notes to Consolidated Financial Statements, page F-7
1.
Please provide footnote disclosure in regard to your capitalized intangible assets, including the nature of such assets and when and how they were acquired.
Response: We respectfully advise the Staff that we have provided the footnote disclosure on page F-7 of the Registration Statement.
Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.
Sincerely,
/s/ Lawrence S. Venick
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filename1.htm
simp_corresp.htmJune 6, 2023
Via Edgar Transmission
Mr. Dietrich King
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Re:
Simpple Ltd. (the “Company”)
Amendment No. 1 to Registration Statement on Form F-1
Filed May 17, 2023
File No. 333-271067
Dear Mr. King:
As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated June 1, 2023 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Amendment No. 1 to Registration Statement on Form F-1 (the “Form F-1”).
For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.
Amendment No. 1 to Registration Statement on Form F-1 Filed May 17, 2023
Notes to Consolidated Financial Statements, page F-7
1.
Please provide footnote disclosure in regard to your capitalized intangible assets, including the nature of such assets and when and how they were acquired.
Response: We respectfully advise the Staff that we have provided the footnote disclosure on page F-7 of the Registration Statement.
Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.
Sincerely,
/s/ Lawrence S. Venick
Lawrence S. Venick
Direct Dial: +852.3923.1188
Email: lvenick@loeb.com