CORRESP Filing
Lakeside Holding Ltd
Date: April 16, 2025 · CIK: 0001996192 · Accession: 0001213900-25-032479
AI Filing Summary & Sentiment
Reasoning
Letter
LAKESIDE HOLDING LIMITED
1475 THORNDALE AVENUE, SUITE A,
ITASCA, ILLINOIS 60143
April 16, 2025
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re: Lakeside Holding Limited
Registration Statement on Form S-1, as amended
Initially Filed on March 19, 2025
File No. 333- 285931
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Lakeside Holding Limited (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated and that the Registration Statement become effective at 9:00 a.m., Eastern Time, on Monday, April 21, 2025, or as soon thereafter as practicable.
The Company acknowledges that: (1) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please do not hesitate to contact Elizabeth Fei Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).
Very truly yours,
LAKESIDE HOLDING LIMITED
Show Raw Text
CORRESP 1 filename1.htm LAKESIDE HOLDING LIMITED 1475 THORNDALE AVENUE, SUITE A, ITASCA, ILLINOIS 60143 April 16, 2025 Via EDGAR U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Re: Lakeside Holding Limited Registration Statement on Form S-1, as amended Initially Filed on March 19, 2025 File No. 333- 285931 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Lakeside Holding Limited (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated and that the Registration Statement become effective at 9:00 a.m., Eastern Time, on Monday, April 21, 2025, or as soon thereafter as practicable. The Company acknowledges that: (1) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. If you have any questions, please do not hesitate to contact Elizabeth Fei Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199). Very truly yours, LAKESIDE HOLDING LIMITED By: /s/ Long Yi Name: Long Yi Title: Chief Financial Officer Cc: Elizabeth Fei Chen, Esq.