SEC Comment Letter 0000000000-24-000333 to Great Restaurant Development Holdings Ltd (CIK 0001990643)
Great Restaurant Development Holdings Ltd (CIK 0001990643)
Date: Jan. 10, 2024 · CIK: 0001990643 · Accession: 0000000000-24-000333
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United States securities and exchange commission logo January 10, 2024 Siu Ming Law Executive Director and Chief Executive Officer Great Restaurant Development Holdings Ltd Ground Floor and 1st Floor No. 73 Chung On Street Tsuen Wan, New Territories Hong Kong Re:Great Restaurant Development Holdings Ltd Amendment No. 4 to Draft Registration Statement on Form F-1 Submitted December 29, 2023 CIK No. 0001990643 Dear Siu Ming Law: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 4 to Draft Registration Statement on Form F-1, Submitted December 29, 2023 Index to Consolidated Financial Statements, page F-1 1.Pursuant to Item 8.A.4 of Form 20-F, please provide audited financial statements that are no more than twelve months old. Alternatively, to the extent you meet the 15- month criteria outlined in Instruction 2 to Item 8.A.4, please file the necessary representations as an exhibit to the registration statement.
FirstName LastNameSiu Ming Law Comapany NameGreat Restaurant Development Holdings Ltd January 10, 2024 Page 2 FirstName LastName Siu Ming Law Great Restaurant Development Holdings Ltd January 10, 2024 Page 2 Please contact Aamira Chaudhry at 202-551-3389 or Joel Parker at 202-551-3651 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: William S. Rosenstadt
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United States securities and exchange commission logo
January 10, 2024
Siu Ming Law
Executive Director and Chief Executive Officer
Great Restaurant Development Holdings Ltd
Ground Floor and 1st Floor
No. 73 Chung On Street
Tsuen Wan, New Territories
Hong Kong
Re:Great Restaurant Development Holdings Ltd
Amendment No. 4 to Draft Registration Statement on Form F-1
Submitted December 29, 2023
CIK No. 0001990643
Dear Siu Ming Law:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. 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 the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional comments.
Amendment No. 4 to Draft Registration Statement on Form F-1, Submitted December 29, 2023
Index to Consolidated Financial Statements, page F-1
1.Pursuant to Item 8.A.4 of Form 20-F, please provide audited financial statements that are
no more than twelve months old. Alternatively, to the extent you meet the 15-
month criteria outlined in Instruction 2 to Item 8.A.4, please file the necessary
representations as an exhibit to the registration statement.
FirstName LastNameSiu Ming Law
Comapany NameGreat Restaurant Development Holdings Ltd
January 10, 2024 Page 2
FirstName LastName
Siu Ming Law
Great Restaurant Development Holdings Ltd
January 10, 2024
Page 2
Please contact Aamira Chaudhry at 202-551-3389 or Joel Parker at 202-551-3651 if you
have questions regarding comments on the financial statements and related matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at 202-551-8071 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: William S. Rosenstadt