Correspondence 0001213900-24-039055 from Rectitude Holdings Ltd. (RECT)
Rectitude Holdings Ltd.
Date: May 2, 2024 · CIK: 0001995116 · Accession: 0001213900-24-039055
AI Filing Summary & Sentiment
Letter
Division of Corporation Finance Office of Manufacturing Re: Rectitude Holdings Ltd Amendment No. 2 to Registration Statement on Form F-1 Filed April 24, 2023 CIK No. 0001995116
Dear Ms. Clark,
This letter is in response to your letter on April 30, 2024, in which you provided comments to the Amendment No. 2 to Registration Statement on Form F-1 (the “Form F-1”) of Rectitude Holdings Ltd (the “Company”) filed with the U.S. Securities and Exchange Commission on April 24, 2024. On the date hereof, the Company is publicly filing its Amendment No. 3 to the Form F-1. We set forth below in bold the comments in your letter relating to the Amendment No. 2 followed by our responses to the comments.
Form F-1 filed April 24, 2024
Report of Independent Registered Public Accounting Firm, page F-27
1. Please file a consent for inclusion of the review report.
RESPONSE: We respectfully advise the Staff that we have refiled the exhibit 23.1 to include the consent for inclusion of the review report.
We hope this response has addressed all of the Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein, please contact our securities counsel William S. Rosenstadt, Esq., Jason Ye, Esq. or Yarona Yieh, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or yly@orllp.legal.
Sincerely,
/s/ Zhang Jian
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Rectitude Holdings Ltd
35 Tampines Industrial Avenue 5
T5@Tampines
Singapore 528627
May 2, 2024
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
Washington, DC 20549
Attn: Heather Clark
Re:
Rectitude Holdings Ltd
Amendment No. 2 to Registration
Statement on Form F-1
Filed April 24, 2023
CIK No. 0001995116
Dear Ms. Clark,
This letter is in response to your letter on April
30, 2024, in which you provided comments to the Amendment No. 2 to Registration Statement on Form F-1 (the “Form F-1”) of
Rectitude Holdings Ltd (the “Company”) filed with the U.S. Securities and Exchange Commission on April 24, 2024. On the date
hereof, the Company is publicly filing its Amendment No. 3 to the Form F-1. We set forth below in bold the comments in your letter relating
to the Amendment No. 2 followed by our responses to the comments.
Form F-1 filed April 24, 2024
Report of Independent Registered Public Accounting Firm, page
F-27
1. Please file a consent for inclusion of the review report.
RESPONSE: We respectfully advise the
Staff that we have refiled the exhibit 23.1 to include the consent for inclusion of the review report.
We hope this response has addressed all of the
Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact our securities counsel William S. Rosenstadt, Esq., Jason Ye, Esq. or Yarona Yieh, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal,
jye@orllp.legal or yly@orllp.legal.
Sincerely,
/s/ Zhang Jian
Zhang Jian
Chairman