SEC Comment Letter 0000000000-26-003014 to Mobile-health Network Solutions (MNDR)
Mobile-health Network Solutions
Date: March 25, 2026 · CIK: 0001976695 · Accession: 0000000000-26-003014
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41990
Letter
March 25, 2026 Aik Huat Leong Chief Financial Officer Mobile-health Network Solutions 2 Venture Drive, #07-06/07 Vision Exchange Singapore 608526 Re:Mobile-health Network Solutions Form 20-F for the Fiscal Year Ended June 30, 2025 Filed October 31, 2025 File No. 001-41990 Dear Aik Huat Leong: We have reviewed your filing and have the following comment. 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 the 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 the Fiscal Year Ended June 30, 2025 Report of Independent Registered Public Accounting Firm, page F-2 1.Please file in an amended Form 20-F, a report from JWF Assurance PAC that fully complies with AS 3101. That is, they should state they audited your balance sheets as of June 30, 2025 and 2024, and the related consolidated statements of operations and comprehensive income, changes in shareholders’ equity, and cash flows for the years ended June 30, 2025 and 2024. They should express an opinion on the financial position of the company as of the balance sheet dates and the results of its operations and its cash flows for the periods then ended. 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 Joseph Cascarano at 202-551-3376 or Robert Littlepage at 202-551-3361 if you have questions regarding comments on the financial statements and related matters.
March 25, 2026 Page 2 Sincerely, Division of Corporation Finance Office of Technology
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March 25, 2026
Aik Huat Leong
Chief Financial Officer
Mobile-health Network Solutions
2 Venture Drive, #07-06/07 Vision Exchange
Singapore 608526
Re:Mobile-health Network Solutions
Form 20-F for the Fiscal Year Ended June 30, 2025
Filed October 31, 2025
File No. 001-41990
Dear Aik Huat Leong:
We have reviewed your filing and have the following comment.
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
the 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 the Fiscal Year Ended June 30, 2025
Report of Independent Registered Public Accounting Firm, page F-2
1.Please file in an amended Form 20-F, a report from JWF Assurance PAC that fully
complies with AS 3101. That is, they should state they audited your balance sheets as of
June 30, 2025 and 2024, and the related consolidated statements of operations and
comprehensive income, changes in shareholders’ equity, and cash flows for the years
ended June 30, 2025 and 2024. They should express an opinion on the financial position
of the company as of the balance sheet dates and the results of its operations and its cash
flows for the periods then ended.
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 Joseph Cascarano at 202-551-3376 or Robert Littlepage at 202-551-3361
if you have questions regarding comments on the financial statements and related matters.
March 25, 2026
Page 2
Sincerely,
Division of Corporation Finance
Office of Technology