SEC Comment Letter 0000000000-26-001806 to TJGC GROUP Ltd (TJGC)
TJGC GROUP Ltd
Date: Feb. 23, 2026 · CIK: 0001969928 · Accession: 0000000000-26-001806
AI Filing Summary & Sentiment
Reasoning
Letter
February 23, 2026 Bin Guo Chief Executive Officer TJGC Group Ltd Unit F, 12/F, Kaiser Estate, Phase 1 41 Man Yue Street Hunghom, Kowloon, Hong Kong Re:TJGC Group Ltd Draft Registration Statement on Form F-1 Submitted on February 11, 2026 CIK No. 0001969928 Dear Bin Guo: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
Show Raw Text
February 23, 2026
Bin Guo
Chief Executive Officer
TJGC Group Ltd
Unit F, 12/F, Kaiser Estate, Phase 1
41 Man Yue Street
Hunghom, Kowloon, Hong Kong
Re:TJGC Group Ltd
Draft Registration Statement on Form F-1
Submitted on February 11, 2026
CIK No. 0001969928
Dear Bin Guo:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested effective date of the
registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services