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SEC Comment Letter 0000000000-24-014147 to Cuprina Holdings (Cayman) LTD (CUPR)

Cuprina Holdings (Cayman) LTD
Date: Dec. 20, 2024 · CIK: 0001995704 · Accession: 0000000000-24-014147

AI Filing Summary & Sentiment

File numbers found in text: 333-283643

Date
December 20, 2024
Author
Not clearly detected
Form
UPLOAD
Company
Cuprina Holdings (Cayman) LTD

Letter

December 20, 2024 David Quek Yong Qi Chief Executive Officer Cuprina Holdings (Cayman) Limited Blk 1090 Lower Delta Road #06-08 Singapore 169201 Re:Cuprina Holdings (Cayman) Limited Registration Statement on Form F-1 Filed December 6, 2024 File No. 333-283643 Dear David Quek Yong Qi: We have reviewed your 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. Registration Statement on Form F-1 Capitalization, page 52 1.Please revise to include the company's indebtedness as part of your Capitalization table consistent with Item 3B of Form 20-F. Exhibits 2.The consent of your independent registered public accounting firm included as Exhibit 23.1 refers to Amendment No. 10. Please update accordingly. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate

December 20, 2024 Page 2 time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Christine Torney at 202-551-3652 or Angela Connell at 202-551-3426 if you have questions regarding comments on the financial statements and related matters. Please contact Doris Stacey Gama at 202-551-3188 or Alan Campbell at 202-551- 4224 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Lawrence Venick, Esq.

Show Raw Text
December 20, 2024
David Quek Yong Qi
Chief Executive Officer
Cuprina Holdings (Cayman) Limited
Blk 1090 Lower Delta Road #06-08
Singapore 169201
Re:Cuprina Holdings (Cayman) Limited
Registration Statement on Form F-1
Filed December 6, 2024
File No. 333-283643
Dear David Quek Yong Qi:
            We have reviewed your 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.
Registration Statement on Form F-1
Capitalization, page 52
1.Please revise to include the company's indebtedness as part of your Capitalization
table consistent with Item 3B of Form 20-F.
Exhibits
2.The consent of your independent registered public accounting firm included as
Exhibit 23.1 refers to Amendment No. 10. Please update accordingly.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence
of action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate

December 20, 2024
Page 2
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Christine Torney at 202-551-3652 or Angela Connell at 202-551-3426
if you have questions regarding comments on the financial statements and related
matters. Please contact Doris Stacey Gama at 202-551-3188 or Alan Campbell at 202-551-
4224 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Lawrence Venick, Esq.