SEC Comment Letter 0000000000-24-008306 to Premium Catering (Holdings) Ltd (PC)
Premium Catering (Holdings) Ltd
Date: July 23, 2024 · CIK: 0001998056 · Accession: 0000000000-24-008306
AI Filing Summary & Sentiment
File numbers found in text: 333-279272
Letter
July 23, 2024 Gao Lianquan Chief Executive Officer Premium Catering (Holdings) Ltd 6 Woodlands Walk Singapore 738398 Re:Premium Catering (Holdings) Ltd Amendment No. 2 to Registration Statement on Form F-1 Filed July 16, 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. 2 to Registration Statement on Form F-1 Index to Consolidated Financial Statements, page F-1 1.Please revise your filing to include June 30, 2024 audited financial statements as required by Item 8.A.4 of Form 20-F. Alternately, please file a representation as an exhibit to your filing that states, if true, that you are not required to comply with the 12-month requirement of audited financial statements in any other jurisdiction outside the United States and that complying with the 12-month requirement is impracticable or involves undue hardship. Refer to Instruction 2 of Item 8.A.4 of Form 20-F.
July 23, 2024 Page 2 Please contact Valeria Franks at 202-551-7705 or Angela Lumley at 202-551-3398 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Henry Schlueter
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July 23, 2024
Gao Lianquan
Chief Executive Officer
Premium Catering (Holdings) Ltd
6 Woodlands Walk
Singapore 738398
Re:Premium Catering (Holdings) Ltd
Amendment No. 2 to Registration Statement on Form F-1
Filed July 16, 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. 2 to Registration Statement on Form F-1
Index to Consolidated Financial Statements, page F-1
1.Please revise your filing to include June 30, 2024 audited financial statements as required
by Item 8.A.4 of Form 20-F. Alternately, please file a representation as an exhibit to your
filing that states, if true, that you are not required to comply with the 12-month
requirement of audited financial statements in any other jurisdiction outside the United
States and that complying with the 12-month requirement is impracticable or involves
undue hardship. Refer to Instruction 2 of Item 8.A.4 of Form 20-F.
July 23, 2024
Page 2
Please contact Valeria Franks at 202-551-7705 or Angela Lumley at 202-551-3398 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Henry Schlueter