SEC Comment Letter 0000000000-24-007881 to Premium Catering (Holdings) Ltd (PC)
Premium Catering (Holdings) Ltd
Date: July 11, 2024 · CIK: 0001998056 · Accession: 0000000000-24-007881
AI Filing Summary & Sentiment
File numbers found in text: 333-279272
Letter
July 11, 2024 Gao Lianquan Chief Executive Officer Premium Catering (Holdings) Ltd 6 Woodlands Walk Singapore 738398 Re:Premium Catering (Holdings) Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed Jun 26, 2024 File No. 333-279272 Dear Gao Lianquan: We have reviewed your amended registration statement and have the following comment(s). 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. 1 to Registration Statement on Form F-1 Dilution, page 34 1.We note that on page 31 you disclose US$631,125 in underwriting discounts and commissions and estimated offering expenses of approximately US$990,223. However, on page 34 you disclose US$556,875 in underwriting discounts and commissions and estimated offering expenses of approximately US$1,055,771. Please clarify or revise. General 2.We note your disclosure on pages 9 and 130 that Better Access is a Resale Shareholder and has "agreed to a lock up period" for its Resale Shares. However, the Resale Prospectus does not indicate that Better Access is offering any shares in the Resale Offering. Please reconcile this discrepancy or advise.
July 11, 2024 Page 2 Please contact Valeria Franks at 202-551-7705 or Angela Lumley at 202-551-3398 if you have questions regarding comments on the financial statements and related matters. Please contact Rucha Pandit at 202-551-6022 or Dietrich King at 202-551-8071 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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July 11, 2024
Gao Lianquan
Chief Executive Officer
Premium Catering (Holdings) Ltd
6 Woodlands Walk
Singapore 738398
Re:Premium Catering (Holdings) Ltd
Amendment No. 1 to Registration Statement on Form F-1
Filed Jun 26, 2024
File No. 333-279272
Dear Gao Lianquan:
We have reviewed your amended registration statement and have the following
comment(s).
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. 1 to Registration Statement on Form F-1
Dilution, page 34
1.We note that on page 31 you disclose US$631,125 in underwriting discounts and
commissions and estimated offering expenses of approximately US$990,223. However,
on page 34 you disclose US$556,875 in underwriting discounts and commissions and
estimated offering expenses of approximately US$1,055,771. Please clarify or revise.
General
2.We note your disclosure on pages 9 and 130 that Better Access is a Resale Shareholder
and has "agreed to a lock up period" for its Resale Shares. However, the Resale
Prospectus does not indicate that Better Access is offering any shares in the Resale
Offering. Please reconcile this discrepancy or advise.
July 11, 2024
Page 2
Please contact Valeria Franks at 202-551-7705 or Angela Lumley at 202-551-3398 if you
have questions regarding comments on the financial statements and related matters. Please
contact Rucha Pandit at 202-551-6022 or Dietrich King at 202-551-8071 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services