SEC Comment Letter 0000000000-23-007294 to BioLingus (Cayman) Ltd (CIK 0001966522)
BioLingus (Cayman) Ltd (CIK 0001966522)
Date: July 10, 2023 · CIK: 0001966522 · Accession: 0000000000-23-007294
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File numbers found in text: 333-273093
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United States securities and exchange commission logo
July 10, 2023
Yves Decadt
Chief Executive Officer
BioLingus (Cayman) Limited
Grossmatt 6
CH-6052 Hergiswil NW
Switzerland
Re:BioLingus (Cayman) Limited
Registration Statement on Form F-1
Filed June 30, 2023
File No. 333-273093
Dear Yves Decadt:
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 filed June 30, 2023
Business
Our Products, page 87
1.We note your response to prior comment 3, including your revised disclosure beginning
on page 88. Please revise your disclosure to revise your "Our Scope of Study" column to
clarify the current status of your studies (e.g., planned, ongoing or completed).
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.
FirstName LastNameYves Decadt
Comapany NameBioLingus (Cayman) Limited
July 10, 2023 Page 2
FirstName LastName
Yves Decadt
BioLingus (Cayman) Limited
July 10, 2023
Page 2
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 Li Xiao at 202-551-4391 or Kevin Kuhar at 202-551-3662 if you have
questions regarding comments on the financial statements and related matters. Please contact
Tyler Howes at 202-551-3370 or Jason Drory at 202-551-8342 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Benjamin Tan, Esq.