Correspondence 0001213900-24-055941 from Quanome Technologies, Inc. (LSH)
Quanome Technologies, Inc.
Date: June 26, 2024 · CIK: 0001996192 · Accession: 0001213900-24-055941
AI Filing Summary & Sentiment
File numbers found in text: 333-278416
Referenced dates: June 25, 2024
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CORRESP
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DLA Piper UK LLP Beijing Representative Office
20th Floor, South Tower, Beijing Kerry Center
1 Guanghua Road, Chaoyang District
Beijing 100020, China
T +86 10 8520 0600
F +86 10 8520 0700
www.dlapiper.com
June 26, 2024
Via EDGAR
Division of Corporate Finance
Office of Energy & Transportation
Securities and Exchange Commission
Washington, D.C. 20549
Attn:
Mr. Steve Lo
Ms. Shannon Buskirk
Ms. Claudia Rios
Ms. Laura Nicholson
Re:
Lakeside Holding Limited
Amendment No. 4 to Registration Statement on Form S-1
File No. 333-278416
Dear Mr. Lo, Ms. Buskirk, Ms. Rios and Ms. Nicholson:
On behalf of our client, Lakeside Holding Limited,
a Nevada corporation (the “Company”), we hereby submit to the staff (the “Staff”) of the Securities and Exchanges
Commission (the “Commission”) this letter setting forth the Company’s responses to the comments contained in the Staff’s
letter dated June 25, 2024 on the Company’s registration statement on Form S-1 (File No. 333-278416) (the “Registration
Statement”).
Concurrently with the submission of this letter,
the Company is submitting the Amendment No. 4 to its Registration Statement on Form S-1 (the “Revised Registration Statement”)
via EDGAR to the Commission for review.
The Company has responded to the Staff’s
comments by revising the Registration Statement to address the comments, or by providing an explanation if the Company has not so revised
the Registration Statement. The Staff’s comments are repeated below in bold and are followed by the Company’s responses. We
have included page references in the Revised 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 Revised Registration Statement.
Exhibit 23.1, page 1
1. Please obtain and file an updated consent from your auditor.
In response to the Staff’s comment, the Company has
updated the Exhibit 23.1 of the Revised Registration Statement accordingly.
Thank you for your assistance in this matter. You may contact
the undersigned by phone at (+86) 10 8520 0616 or via e-mail at yang.ge@dlapiper.com.
Very truly yours,
/s/ Yang Ge
Yang Ge
cc:
Henry Liu, Chief Executive Officer, Lakeside Holding
Limited
Richard A. Friedman, Esq., Partner, Sheppard,
Mullin, Richter & Hampton LLP
Stephen A. Cohen, Esq., Partner, Sheppard, Mullin,
Richter & Hampton LLP