CORRESP Filing
Unitrend Entertainment Group Ltd
Date: Sept. 11, 2025 · CIK: 0001997950 · Accession: 0001213900-25-086857
AI Filing Summary & Sentiment
File numbers found in text: 001-42840, 333-280248
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CORRESP 1 filename1.htm Unitrend Entertainment Group Limited September 11, 2025 Via EDGAR Division of Corporation Finance Office of Trade & Services U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attention: Nico Nalbantian Erin Jaskot Aamira Chaudhry Adam Phippen Re: Unitrend Entertainment Group Limited Registration Statement on Form 8-A (File No. 001-42840) Registration Statement on Form F-1, as amended Initially Filed on June 17, 2024 File No. 333-280248 Dear Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Cathay Securities, Inc., as the underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time, on Monday, September 15, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated June 17, 2025, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus. We have been advised by the prospective underwriters that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Very truly yours, Cathay Securities, Inc. By: /s/ Xiaoyu Li Name: Xiaoyu Li Title: Chief Executive Officer