Correspondence 0001493152-24-035593 from DirectBooking Technology Co., Ltd. (ZDAI)
DirectBooking Technology Co., Ltd.
Date: Sept. 10, 2024 · CIK: 0001966678 · Accession: 0001493152-24-035593
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CORRESP
1
filename1.htm
Primega
Group Holdings Limited
September
10, 2024
VIA
EDGAR
Mr.
Benjamin Holt
Ms.
Brigitte Lippmann
Division
of Corporation Finance
Office
of Real Estate & Construction
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Re:
Primega
Group Holdings Limited
Draft
Registration Statement on Form F-1
Submitted
August 19, 2024
CIK
No. 0001966678
Dear
Sir/Madam,
Primega
Group Holdings Limited (the “Company,” “we,” or “us”) hereby responds to the
letter received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”),
dated September 4, 2024, regarding its Draft Registration Statement on Form F-1, submitted on August 19, 2024.
Concurrently
with the submission of this letter, the Company is filing the registration statement on Form F-1 (the “Registration Statement”)
and certain exhibits via EDGAR with the Commission. The Staff’s comments are repeated below in bold and are followed by the Company’s
responses. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.
Draft
Registration Statement on Form F-1 Submitted August 19, 2024
Selling
Shareholders, page 62
1. Please
include the address of each selling shareholder and disclose the nature of any position,
office or other material relationship that the selling shareholder has had within the past
three years with the company or any of its predecessors or affiliates. See Part I Item 9.D.1
of Form 20-F.
Response:
In response to the Staff’s comment, we have revised our disclosures on page 62 of the Registration Statement accordingly.
2. Please
identify in the footnotes to the table the persons who have voting or dispositive power over
the shares being offered.
Response:
In response to the Staff’s comment, we have revised our disclosures on page 62 of the Registration Statement accordingly.
3. Please
described in this section the initial transaction(s) relating to the shares being offered
for resale, including the date the securities were issued by the company to the selling shareholders.
Response:
In response to the Staff’s comment, we have revised our disclosures on page 62 of the Registration Statement accordingly.
We
appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel,
Kyle Leung, Esq., or Clement Au, Esq of CFN Lawyers LLC, at +852 3468 7093 and +852 3468 6938.
Very
truly yours,
/s/ Kan Chi Wai
Name:
Kan
Chi Wai
Title:
Chief
Executive Officer of the Company
cc:
Kyle Leung, Esq.
Clement
Au, Esq.
CFN
Lawyers LLC