SEC Comment Letter 0000000000-23-007183 to Ming Shing Group Holdings Ltd (MSW) (CIK 0001956166) (MSW)
Ming Shing Group Holdings Ltd (MSW) (CIK 0001956166)
Date: July 6, 2023 · CIK: 0001956166 · Accession: 0000000000-23-007183
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272861
Letter
United States securities and exchange commission logo July 6, 2023 Chi Ming Lam Chief Executive Officer and Chairman Ming Shing Group Holdings Ltd 8/F, Cheong Tai Factory Building 16 Tai Yau Street San Po Kong, Kowloon Hong Kong Re:Ming Shing Group Holdings Ltd Registration Statement on Form F-1 Filed June 23, 2023 File No. 333-272861 Dear Chi Ming Lam: We have reviewed your 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. Registration Statement on Form F-1 Use of Proceeds, page 46 1.Please disclose the dollar amount of net proceeds of the offering, and the dollar amount of net proceeds you will allocate to each of the purposes listed in this section. In addition, please clarify the significance of the information provided in each of the footnotes to the table. Finally, if you have already repaid indebtedness included in the table, it is unclear why you present this information in the use of proceeds section, as it appears that you would not need to use proceeds of the offering to repay these amounts.
FirstName LastNameChi Ming Lam Comapany NameMing Shing Group Holdings Ltd July 6, 2023 Page 2 FirstName LastName Chi Ming Lam Ming Shing Group Holdings Ltd July 6, 2023 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Ameen Hamady at 202-551-3891 or Kristina Marrone at 202-551-3429 if you have questions regarding comments on the financial statements and related matters. Please contact Kibum Park at 202-551-6836 or Pam Long at 202-551-3765 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Daniel D. Nauth, Esq.
Show Raw Text
United States securities and exchange commission logo
July 6, 2023
Chi Ming Lam
Chief Executive Officer and Chairman
Ming Shing Group Holdings Ltd
8/F, Cheong Tai Factory Building
16 Tai Yau Street
San Po Kong, Kowloon
Hong Kong
Re:Ming Shing Group Holdings Ltd
Registration Statement on Form F-1
Filed June 23, 2023
File No. 333-272861
Dear Chi Ming Lam:
We have reviewed your 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.
Registration Statement on Form F-1
Use of Proceeds, page 46
1.Please disclose the dollar amount of net proceeds of the offering, and the dollar amount of
net proceeds you will allocate to each of the purposes listed in this section. In addition,
please clarify the significance of the information provided in each of the footnotes to the
table. Finally, if you have already repaid indebtedness included in the table, it is unclear
why you present this information in the use of proceeds section, as it appears that you
would not need to use proceeds of the offering to repay these amounts.
FirstName LastNameChi Ming Lam
Comapany NameMing Shing Group Holdings Ltd
July 6, 2023 Page 2
FirstName LastName
Chi Ming Lam
Ming Shing Group Holdings Ltd
July 6, 2023
Page 2
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Ameen Hamady at 202-551-3891 or Kristina Marrone at 202-551-3429
if you have questions regarding comments on the financial statements and related
matters. Please contact Kibum Park at 202-551-6836 or Pam Long at 202-551-3765 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Daniel D. Nauth, Esq.