Correspondence 0001493152-24-033975 from BeLive Holdings (BLIV)
BeLive Holdings
Date: Aug. 27, 2024 · CIK: 0001982448 · Accession: 0001493152-24-033975
AI Filing Summary & Sentiment
File numbers found in text: 333-280739
Referenced dates: August 23, 2024
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CORRESP
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filename1.htm
SCHLUETER
& ASSOCIATES, P.C.
5655
South Yosemite Street, Suite 350
Greenwood
Village, Colorado 80111
Telephone:
1-303 292-3883
Facsimile:
1-303 296-8880
hfs@schlueterintl.com
August
27, 2024
VIA
EDGAR
Registration
Statement
U.S.
Securities and Exchange Commission
100
F. Street, N.E.
Washington,
DC 20549
Re:
BeLive
Holdings
Amendment
No. 1 to Registration Statement on Form F-1
Filed
on August 15, 2024
File
No. 333-280739
Dear
Ms. Veator:
We
represent BeLive Holdings (“Registrant” and “Company”) as U.S. counsel. We are submitting herewith Amendment
No.2 to the Registration Statement on Form F-1 (the “Registration Statement”) which is being filed via EDGAR simultaneously
with this transmittal letter.
The
purpose of this letter is to respond to the comment letter dated August 23, 2024, from the Division of Corporation Finance, Office of
Energy & Transportation (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission” or
“SEC”) relating to the above-referenced Registration Statement. For your convenience, the comment has been reproduced below,
followed by the Registrant’s response.
Amendment
No. 1 to Registration Statement on Form F-1
General
1. To
the extent that the resale offering will not take place until the ordinary shares are listed
on Nasdaq, please make this clear on the public offering prospectus cover page. As currently
drafted, it appears that the primary and resale offering are part of the same firm commitment
offering and will be conducted simultaneously. In addition, please remove the statement on
the resale prospectus cover page stating that prior to the offering there has been no public
market for the ordinary shares, as at the time shares are sold in the resale offering the
primary offering will be complete and there will already be a public market for the shares.
Response:
Disclosure
revised to clarify that the resale offering is not part of the firm commitment public offering and will not take place until the ordinary
shares are listed on Nasdaq.
See
Prospectus Cover page and Resale Prospectus Cover page.
On
behalf of the Company, we appreciate your attention to this matter. If you have any questions or wish to discuss any matters with respect
to this filing, please do not hesitate to contact me at (303) 868-3382 (email: hfs@schlueterintl.com) or my colleague Celia Velletri
at (303) 907-4842 (email: cv@schlueterintl.com). Regarding accounting matters, you may contact Chia Lei Kuan of Onestop Assurance PAC
at +65 9499 3768 (email: leikuanchia@one-stop-ca.com) in respect of any accounting issues.
Thanks
in advance for your cooperation in connection with this matter.
Sincerely,
/s/ Henry
F. Schlueter
cc:
BeLive Holdings
R.F. Lafferty & Co., Inc.
Lucosky Brookman LLP
Onestop Assurance PAC