Correspondence 0001104659-24-052337 from SUPER HI INTERNATIONAL HOLDING LTD. (HDL, SPHIF) (CIK 0001995306) (HDL)
SUPER HI INTERNATIONAL HOLDING LTD. (HDL, SPHIF) (CIK 0001995306)
Date: April 26, 2024 · CIK: 0001995306 · Accession: 0001104659-24-052337
AI Filing Summary & Sentiment
Letter
Division of Corporation Finance Office of Trade & Services 100 F Street, NE Washington, D.C. 20549 Re: SUPER HI INTERNATIONAL HOLDING LTD. (CIK No. 0001995306) Registration Statement on Form F-1
Dear Mr. Kuhn, Mr. Decker, Ms. Pandit and Ms. Peyser:
On behalf of our client, SUPER HI INTERNATIONAL HOLDING LTD., a company organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”).
Pursuant to the Jumpstart Our Business Startups Act, as amended (the “JOBS Act”), the Company is, concurrently with the filing of the Registration Statement, also filing the draft registration statement and all amendments thereto that were previously submitted for the non-public review of the staff (the “Staff”) of the Commission.
The Company plans to commence the road show no earlier than 15 days after the date hereof pursuant to the JOBS Act. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
* * *
U.S. Securities and Exchange Commission
April 26, 2024
Page 2
If you have any questions regarding the Registration Statement, please contact Mengyu Lu by phone at +852 3761 3421 or via e-mail at mengyu.lu@kirkland.com; Ming Kong by phone at +852 3761 3578 or via e-mail at ming.kong@kirkland.com; Samantha Peng by phone at +852 3761 3423 or via e-mail at samantha.peng@kirkland.com; or Kong Lai San, partner at Deloitte & Touche LLP, by telephone at +65 6531 5068 or via email at lakong@deloitte.com. Deloitte & Touche LLP is the independent registered public accounting firm of the Company.
Sincerely,
/s/
Mengyu Lu
Show Raw Text
CORRESP
1
filename1.htm
26th Floor, Gloucester Tower
The Landmark
15 Queen’s Road Central
Hong Kong
Telephone: +852 3761 3300
Facsimile: +852 3761 3301
www.kirkland.com
April 26, 2024
Mr. Patrick Kuhn
Mr. Rufus Decker
Ms. Rucha Pandit
Ms. Lilyanna Peyser
Division of Corporation Finance
Office of Trade & Services
U.S. Securities
and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: SUPER HI INTERNATIONAL HOLDING
LTD. (CIK No. 0001995306)
Registration Statement on Form F-1
Dear Mr. Kuhn, Mr. Decker, Ms. Pandit
and Ms. Peyser:
On behalf of our client,
SUPER HI INTERNATIONAL HOLDING LTD., a company organized under the laws of the Cayman Islands (the “Company”), we are filing
herewith the Company’s registration statement on Form F-1 (the “Registration Statement”) and certain exhibits
via EDGAR to the Securities and Exchange Commission (the “Commission”).
Pursuant to the Jumpstart
Our Business Startups Act, as amended (the “JOBS Act”), the Company is, concurrently with the filing of the Registration
Statement, also filing the draft registration statement and all amendments thereto that were previously submitted for the non-public
review of the staff (the “Staff”) of the Commission.
The Company plans to commence
the road show no earlier than 15 days after the date hereof pursuant to the JOBS Act. The Company would appreciate the Staff’s
timely assistance and support to the Company in meeting the proposed timetable for the offering.
* * *
U.S.
Securities and Exchange Commission
April 26, 2024
Page 2
If you have any questions
regarding the Registration Statement, please contact Mengyu Lu by phone at +852 3761 3421 or via e-mail at mengyu.lu@kirkland.com; Ming
Kong by phone at +852 3761 3578 or via e-mail at ming.kong@kirkland.com; Samantha Peng by phone at +852 3761 3423 or via e-mail at samantha.peng@kirkland.com;
or Kong Lai San, partner at Deloitte & Touche LLP, by telephone at +65 6531 5068 or via email at lakong@deloitte.com. Deloitte &
Touche LLP is the independent registered public accounting firm of the Company.
Sincerely,
/s/
Mengyu Lu
Mengyu Lu
Enclosures
cc: Ping
Shu, Director and Chairman, SUPER HI INTERNATIONAL HOLDING LTD.
Cong Qu, Financial Director,
SUPER HI INTERNATIONAL HOLDING LTD.
Ming Kong, Esq., Partner,
Kirkland & Ellis International LLP
Samantha Peng, Esq.,
Partner, Kirkland & Ellis International LLP
Ashlee Wu, Esq., Partner,
Kirkland & Ellis International LLP
Kong Lai San, Partner, Deloitte &
Touche LLP
Raymond Li, Esq., Partner,
Paul Hastings, LLP
Chris DeCresce, Esq.,
Partner, Paul Hastings, LLP