SEC Comment Letter for Creative Global Technology Holdings Ltd (CGTL) (CIK 0001967822) (CGTL) — Mar 30, 2026
Creative Global Technology Holdings Ltd (CGTL) (CIK 0001967822)
Date: March 30, 2026 · CIK: 0001967822 · Accession: 0000000000-26-003185
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Creative Global Technology Holdings Ltd Form 20-F for Fiscal Year Ended September 30, 2025 File No. 1-42412 Dear Angel Siu:
March 30, 2026
Angel Siu Chief Executive Officer Creative Global Technology Holdings Ltd Unit 03, 22/F, Westin Centre 26 Hung To Road, Kwun Tong Kowloon, Hong Kong People s Republic of China
We have reviewed your filing and have the following comment(s).
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 20-F for Fiscal Year Ended September 30, 2025 General
1. Please revise future filings, as applicable, to provide more specific and prominent disclosures about the legal and operational risks associated with China-based companies. For additional guidance, please see the Division of Corporation Finance s Sample Letter to China-Based Companies issued by the Staff in December 2021 (the "CBI Sample Letter"). To the extent the CBI Sample Letter requests disclosure on the prospectus cover page or in the prospectus summary, please provide such disclosure in a separate section at the beginning of Item 3 of Form 20-F; in addition, please include a discussion of the transfer of cash within the company in Item 5 of Form 20-F. 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.
Please contact Ta Tanisha Meadows at 202-551-3322 or Joel Parker at 202-551-3651 if March 30, 2026 Page 2
you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Jason Drory at 202-551-8342 with any other questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Lan Lou
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 30, 2026 Angel Siu Chief Executive Officer Creative Global Technology Holdings Ltd Unit 03, 22/F, Westin Centre 26 Hung To Road, Kwun Tong Kowloon, Hong Kong People s Republic of China Re: Creative Global Technology Holdings Ltd Form 20-F for Fiscal Year Ended September 30, 2025 File No. 1-42412 Dear Angel Siu: We have reviewed your filing and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 20-F for Fiscal Year Ended September 30, 2025 General 1. Please revise future filings, as applicable, to provide more specific and prominent disclosures about the legal and operational risks associated with China-based companies. For additional guidance, please see the Division of Corporation Finance s Sample Letter to China-Based Companies issued by the Staff in December 2021 (the "CBI Sample Letter"). To the extent the CBI Sample Letter requests disclosure on the prospectus cover page or in the prospectus summary, please provide such disclosure in a separate section at the beginning of Item 3 of Form 20-F; in addition, please include a discussion of the transfer of cash within the company in Item 5 of Form 20-F. 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. Please contact Ta Tanisha Meadows at 202-551-3322 or Joel Parker at 202-551-3651 if March 30, 2026 Page 2 you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Jason Drory at 202-551-8342 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Lan Lou </TEXT> </DOCUMENT>