SEC Comment Letter 0000000000-24-007020 to AFB Ltd (CIK 0001995648)
AFB Ltd (CIK 0001995648)
Date: June 20, 2024 · CIK: 0001995648 · Accession: 0000000000-24-007020
AI Filing Summary & Sentiment
File numbers found in text: 333-276184
Referenced dates: May 14, 2024
Letter
United States securities and exchange commission logo June 20, 2024 Tak Chun Wong Chief Executive Officer AFB Limited R27 3/F, New Timely Building 497 Castle Peak Road, Lai Chi Kok Kowloon, Hong Kong Re:AFB Limited Amendment No. 6 to Registration Statement on Form S-1 Filed June 7, 2024 File No. 333-276184 Dear Tak Chun Wong: We have reviewed your amended registration statement and have the following comment(s). 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 May 31, 2024 letter. Amendment No. 6 to Registration Statement on Form S-1 filed June 7, 2024 Certain Relationships and Related Transactions, page 26 1.Please revise to disclose the amount due to your sole officer and director as of the latest practicable date, rather than "as of February 29, 2024." Refer to Item 404(d)(1) and Item 404(a)(5) of Regulation S-K. Statement of Operations and Comprehensive Loss for the Three Months Ended February 29, 2024, page F-12 2.Refer to your response to prior comment 3. It appears you reclassified $4,500 of General & Administrative Expenses to Cost of Revenue in response to our prior comment 1 in our letter dated May 14, 2024. Please explain the additional $900 reduction in General & Administrative Expenses.
FirstName LastNameTak Chun Wong Comapany NameAFB Limited June 20, 2024 Page 2 FirstName LastName Tak Chun Wong AFB Limited June 20, 2024 Page 2 Please contact Ta Tanisha Meadows at 202-551-3322 or Doug Jones at 202-551-3309 if you have questions regarding comments on the financial statements and related matters. Please contact Rebekah Reed at 202-551-5332 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
June 20, 2024
Tak Chun Wong
Chief Executive Officer
AFB Limited
R27 3/F, New Timely Building
497 Castle Peak Road, Lai Chi Kok
Kowloon, Hong Kong
Re:AFB Limited
Amendment No. 6 to Registration Statement on Form S-1
Filed June 7, 2024
File No. 333-276184
Dear Tak Chun Wong:
We have reviewed your amended registration statement and have the following
comment(s).
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 May 31, 2024 letter.
Amendment No. 6 to Registration Statement on Form S-1 filed June 7, 2024
Certain Relationships and Related Transactions, page 26
1.Please revise to disclose the amount due to your sole officer and director as of the latest
practicable date, rather than "as of February 29, 2024." Refer to Item 404(d)(1) and Item
404(a)(5) of Regulation S-K.
Statement of Operations and Comprehensive Loss for the Three Months Ended February 29,
2024, page F-12
2.Refer to your response to prior comment 3. It appears you reclassified $4,500 of General
& Administrative Expenses to Cost of Revenue in response to our prior comment 1 in our
letter dated May 14, 2024. Please explain the additional $900 reduction in General
& Administrative Expenses.
FirstName LastNameTak Chun Wong
Comapany NameAFB Limited
June 20, 2024 Page 2
FirstName LastName
Tak Chun Wong
AFB Limited
June 20, 2024
Page 2
Please contact Ta Tanisha Meadows at 202-551-3322 or Doug Jones at 202-551-3309 if
you have questions regarding comments on the financial statements and related matters. Please
contact Rebekah Reed at 202-551-5332 or Donald Field at 202-551-3680 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services