SEC Comment Letter 0000000000-24-004781 to Rectitude Holdings Ltd. (RECT)
Rectitude Holdings Ltd.
Date: April 30, 2024 · CIK: 0001995116 · Accession: 0000000000-24-004781
AI Filing Summary & Sentiment
File numbers found in text: 333-276517
Letter
United States securities and exchange commission logo April 30, 2024 Chan Yong Xian Chief Financial Officer Rectitude Holdings Ltd. 35 Tampines Industrial Avenue 5 T5@Tampines Singapore 528627 Re:Rectitude Holdings Ltd. Amendment No. 2 to Registration Statement on Form F-1 Filed April 24, 2024 File No. 333-276517 Dear Chan Yong Xian: We have reviewed your amended registration statement and have the following comment. 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. Unless we note otherwise, any references to prior comments are to comments in our January 23, 2024 letter. Amendment 2 to Form F-1 Report of Independent Registered Public Accounting Firm, page F-27 1.Please file a consent for inclusion of the review report. Please contact Heather Clark at 202-551-3624 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Jay Ingram at 202-551-3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
FirstName LastName Chan Yong Xian Comapany NameRectitude Holdings Ltd. April 30, 2024 Page 2 FirstName LastName Chan Yong Xian Rectitude Holdings Ltd. April 30, 2024 Page 2 cc: William Rosenstadt
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United States securities and exchange commission logo
April 30, 2024
Chan Yong Xian
Chief Financial Officer
Rectitude Holdings Ltd.
35 Tampines Industrial Avenue 5
T5@Tampines
Singapore 528627
Re:Rectitude Holdings Ltd.
Amendment No. 2 to Registration Statement on Form F-1
Filed April 24, 2024
File No. 333-276517
Dear Chan Yong Xian:
We have reviewed your amended registration statement and have the following comment.
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. Unless we note otherwise,
any references to prior comments are to comments in our January 23, 2024 letter.
Amendment 2 to Form F-1
Report of Independent Registered Public Accounting Firm, page F-27
1.Please file a consent for inclusion of the review report.
Please contact Heather Clark at 202-551-3624 or Hugh West at 202-551-3872 if you have
questions regarding comments on the financial statements and related matters. Please contact
Erin Donahue at 202-551-6063 or Jay Ingram at 202-551-3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
FirstName LastName Chan Yong Xian
Comapany NameRectitude Holdings Ltd.
April 30, 2024 Page 2
FirstName LastName
Chan Yong Xian
Rectitude Holdings Ltd.
April 30, 2024
Page 2
cc: William Rosenstadt