SEC Comment Letter 0000000000-23-011896 to Creative Global Technology Holdings Ltd (CGTL) (CIK 0001967822) (CGTL)
Creative Global Technology Holdings Ltd (CGTL) (CIK 0001967822)
Date: Oct. 31, 2023 · CIK: 0001967822 · Accession: 0000000000-23-011896
AI Filing Summary & Sentiment
File numbers found in text: 333-273329
Letter
United States securities and exchange commission logo October 31, 2023 Shangzhao Hong Chief Executive Officer Creative Global Technology Holdings Ltd Unit 03, 22/F, Westin Centre 26 Hung To Road, Kwun Tong Kowloon, Hong Kong Re:Creative Global Technology Holdings Ltd Amendment No. 2 to Registration Statement on Form F-1 Filed October 20, 2023 File No. 333-273329 Dear Shangzhao Hong: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a 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 letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our August 29, 2023 letter. Amendment No. 2 to Form F-1 filed October 20, 2023 Item 8. Exhibits and Financial Statement Schedules, page II-2 1.Please update your financial statements in accordance with Item 8.A.4. of Form 20-F or include the representation noted in the Instruction to Item 8.A.4:2. as an exhibit to your registration statement.
FirstName LastNameShangzhao Hong Comapany NameCreative Global Technology Holdings Ltd October 31, 2023 Page 2 FirstName LastName Shangzhao Hong Creative Global Technology Holdings Ltd October 31, 2023 Page 2 Please contact Aamira Chaudhry at 202-551-3389 or Adam Phippen at 202-551-3336 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Lan Lou
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United States securities and exchange commission logo
October 31, 2023
Shangzhao Hong
Chief Executive Officer
Creative Global Technology Holdings Ltd
Unit 03, 22/F, Westin Centre
26 Hung To Road, Kwun Tong
Kowloon, Hong Kong
Re:Creative Global Technology Holdings Ltd
Amendment No. 2 to Registration Statement on Form F-1
Filed October 20, 2023
File No. 333-273329
Dear Shangzhao Hong:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a 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 letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our August 29, 2023 letter.
Amendment No. 2 to Form F-1 filed October 20, 2023
Item 8. Exhibits and Financial Statement Schedules, page II-2
1.Please update your financial statements in accordance with Item 8.A.4. of Form 20-F or
include the representation noted in the Instruction to Item 8.A.4:2. as an exhibit to your
registration statement.
FirstName LastNameShangzhao Hong
Comapany NameCreative Global Technology Holdings Ltd
October 31, 2023 Page 2
FirstName LastName
Shangzhao Hong
Creative Global Technology Holdings Ltd
October 31, 2023
Page 2
Please contact Aamira Chaudhry at 202-551-3389 or Adam Phippen at 202-551-3336 if
you have questions regarding comments on the financial statements and related matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Lan Lou