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Correspondence 0001493152-25-001097 from Cuprina Holdings (Cayman) LTD (CUPR)

Cuprina Holdings (Cayman) LTD
Date: Jan. 6, 2025 · CIK: 0001995704 · Accession: 0001493152-25-001097

Capital Structure Regulatory Compliance Financial Reporting

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File numbers found in text: 333-283643

Referenced dates: December 20, 2024

Date
December 6, 2024
Author
Lawrence Venick
Form
CORRESP
Company
Cuprina Holdings (Cayman) LTD

Letter

Via Edgar Transmission Division of Corporation Finance Office of Life Sciences Re: Cuprina Holdings (Cayman) Limited Registration Statement on Form F-1 Filed on December 6, 2024 File No. 333-283643

Dear SEC Officers:

On behalf of our client, Cuprina Holdings (Cayman) Limited, a foreign private issuer 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”).

Concurrently with the filing of the Registration Statement, the Company is hereby in this letter setting forth the Company’s responses to the comments contained in the letter from the staff of the Commission (the “Staff”) dated December 20, 2024 on the Company’s Registration Statement filed on December 6, 2024.

The Staff’s comments are repeated below in bold and are followed by the Company’s responses. We have included page references in the Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.

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.

Response: In response to the Staff’s comment, the Company has amended the relevant disclosures on page 52 of the Registration Statement.

Exhibits

2. The consent of your independent registered public accounting firm included as Exhibit 23.1 refers to Amendment No. 10. Please update accordingly.

Response: In response to the Staff’s comment, we have filed an updated consent from the independent registered public accounting firm as Exhibit 23.1.

If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +1 310 7285129 or via email at lvenick@loeb.com.

Very
truly yours
By:
/s/
Lawrence Venick

Show Raw Text
CORRESP
1
filename1.htm

January
6, 2025

Via
Edgar Transmission

Mr.
Alan Campbell / Ms. Doris Stacey Gama

Division
of Corporation Finance

Office
of Life Sciences

U.S.
Securities and Exchange Commission

100
F Street, N.E.

Washington,
DC 20549

    Re:
    Cuprina
    Holdings (Cayman) Limited

    Registration
    Statement on Form F-1

    Filed
    on December 6, 2024

    File
    No. 333-283643

Dear
SEC Officers:

On
behalf of our client, Cuprina Holdings (Cayman) Limited, a foreign private issuer 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”).

Concurrently
with the filing of the Registration Statement, the Company is hereby in this letter setting forth the Company’s responses to the
comments contained in the letter from the staff of the Commission (the “Staff”) dated December 20, 2024 on the Company’s
Registration Statement filed on December 6, 2024.

The
Staff’s comments are repeated below in bold and are followed by the Company’s responses. We have included page references
in the Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined
herein have the meanings set forth in the Registration Statement.

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.

Response:
In response to the Staff’s comment, the Company has amended the relevant disclosures on page 52 of the Registration Statement.

Exhibits

    2.
    The
    consent of your independent registered public accounting firm included as Exhibit 23.1 refers to Amendment No. 10. Please update
    accordingly.

Response:
In response to the Staff’s comment, we have filed an updated consent from the independent registered public accounting firm as
Exhibit 23.1.

If
you have any questions regarding the Registration Statement, please contact the undersigned by phone at +1 310 7285129 or via email at
lvenick@loeb.com.

    Very
    truly yours

    By:
    /s/
    Lawrence Venick

    Lawrence
    Venick

    Partner

    cc:
    David
    Quek Yong Qi, Director and Chief Executive Officer, Cuprina Holdings (Cayman) Limited

    Chan
    Tat Jing, Financial Controller, Cuprina Holdings (Cayman) Limited

    Michael
    J. Blankenship, Esq., Winston & Strawn LLP