SEC Comment Letter 0000000000-24-005207 to iOThree Ltd (IOTR) (CIK 0001997637) (IOTR)
iOThree Ltd (IOTR) (CIK 0001997637)
Date: May 8, 2024 · CIK: 0001997637 · Accession: 0000000000-24-005207
AI Filing Summary & Sentiment
File numbers found in text: 333-276674
Letter
United States securities and exchange commission logo May 8, 2024 Fui Chu Lo Chief Financial Officer iOThree Limited 140 Paya Lebar Road #07-02 AZ @ Paya Lebar Singapore 409015 Re:iOThree Limited Amendment No. 2 to Registration Statement on Form F-1 Filed April 30, 2024 File No. 333-276674 Dear Fui Chu Lo: We have reviewed your amended registration statement and have the following comment. 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. Amendment No. 2 to Registration Statement on Form F-1 General 1.Please update your financial statements, or file as an exhibit to the filing the necessary representations as to why such update is not necessary. Refer to Item 8.A.4 of Form 20-F and Instruction 2 thereto.
FirstName LastNameFui Chu Lo Comapany NameiOThree Limited May 8, 2024 Page 2 FirstName LastName Fui Chu Lo iOThree Limited May 8, 2024 Page 2 Please contact Melissa Kindelan at 202-551-3564 or Chris Dietz at 202-551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Marc J. Adesso
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United States securities and exchange commission logo
May 8, 2024
Fui Chu Lo
Chief Financial Officer
iOThree Limited
140 Paya Lebar Road #07-02
AZ @ Paya Lebar
Singapore 409015
Re:iOThree Limited
Amendment No. 2 to Registration Statement on Form F-1
Filed April 30, 2024
File No. 333-276674
Dear Fui Chu Lo:
We have reviewed your amended registration statement and have the following comment.
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.
Amendment No. 2 to Registration Statement on Form F-1
General
1.Please update your financial statements, or file as an exhibit to the filing the necessary
representations as to why such update is not necessary. Refer to Item 8.A.4 of Form 20-F
and Instruction 2 thereto.
FirstName LastNameFui Chu Lo
Comapany NameiOThree Limited
May 8, 2024 Page 2
FirstName LastName
Fui Chu Lo
iOThree Limited
May 8, 2024
Page 2
Please contact Melissa Kindelan at 202-551-3564 or Chris Dietz at 202-551-3408 if you
have questions regarding comments on the financial statements and related matters. Please
contact Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Marc J. Adesso