SEC Comment Letter 0000000000-24-008339 to 3 E Network Technology Group Ltd (MASK)
3 E Network Technology Group Ltd
Date: July 23, 2024 · CIK: 0001993097 · Accession: 0000000000-24-008339
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-276180
Letter
July 23, 2024 Ye Tao Chief Executive Officer 3 E Network Technology Group Limited B046 of Room 801, 11 Sixing Street Huangge Town, Nansha District Guangzhou, Guangdong Province, PRC Re:3 E Network Technology Group Limited Amendment No. 2 to Registration Statement on Form F-1 Filed July 1, 2024 File No. 333-276180 Dear Ye Tao: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 2 to Registration Statement on Form F-1 Capitalization, page 69 1.Please revise to remove the pro forma presentations as of June 30, 2023. In this regard, pro forma information should only be as of the most recent balance sheet included in the filing. Refer to Article 11-02(c) of Regulation S-X. Similar concerns apply to your dilution disclosures on page 70. General 2.Please update your financial statements or file the necessary representations as to why such update is not necessary as an exhibit to this filing. Refer to Item 8.A.4 of Form 20-F and Instruction 2 thereto.
July 23, 2024 Page 2 Please contact Chen Chen at 202-551-7351 or Chris Dietz at 202-551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Mariam Mansaray at 202-551-5176 or Jan Woo at 202-551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc:Anna Wang
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July 23, 2024
Ye Tao
Chief Executive Officer
3 E Network Technology Group Limited
B046 of Room 801, 11 Sixing Street
Huangge Town, Nansha District
Guangzhou, Guangdong Province, PRC
Re:3 E Network Technology Group Limited
Amendment No. 2 to Registration Statement on Form F-1
Filed July 1, 2024
File No. 333-276180
Dear Ye Tao:
We have reviewed your amended registration statement and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. 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 any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 2 to Registration Statement on Form F-1
Capitalization, page 69
1.Please revise to remove the pro forma presentations as of June 30, 2023. In this regard,
pro forma information should only be as of the most recent balance sheet included in the
filing. Refer to Article 11-02(c) of Regulation S-X. Similar concerns apply to your
dilution disclosures on page 70.
General
2.Please update your financial statements or file the necessary representations as to why
such update is not necessary as an exhibit to this filing. Refer to Item 8.A.4 of Form 20-F
and Instruction 2 thereto.
July 23, 2024
Page 2
Please contact Chen Chen at 202-551-7351 or Chris Dietz at 202-551-3408 if you have
questions regarding comments on the financial statements and related matters. Please contact
Mariam Mansaray at 202-551-5176 or Jan Woo at 202-551-3453 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Anna Wang