Correspondence 0001213900-24-064400 from Star Fashion Culture Holdings Ltd (STFS)
Star Fashion Culture Holdings Ltd
Date: Aug. 2, 2024 · CIK: 0002003061 · Accession: 0001213900-24-064400
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280198
Referenced dates: July 26, 2024
Letter
Via Edgar Transmission Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Amendment No. 2 to Registration Statement on Form F-1 Filed July 22, 2024 File No. 333-280198
Re: Star Fashion Culture Holdings Limited
Dear Ms. Reed:
As counsel for the Company and on its behalf, this letter is being submitted in response to the verbal comments dated July 26, 2024 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Registration Statement on Form F-1 (the “Form F-1”).
For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.
1. Update the compensation section on page 100 to cover up to June 30, 2024.
Response: We respectfully advise the Staff that we have updated the disclosure on page 100 to disclose the above.
2. Update the Proceeds table on the Cover Page to reflect the offering of 2,600,000 Class A Ordinary Shares
Response: We respectfully advise the Staff that we have updated the Cover Page to reflect the above.
3. Please include the director agreements for all directors as exhibits.
Response: We respectfully advise the Staff that we have updated the exhibits to include director agreements between the Registrant and all directors.
Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.
Sincerely,
/s/ Lawrence S. Venick
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August 2, 2024
Via Edgar Transmission
Ms. Rebekah Reed
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
Washington, D.C. 20549
Re:
Star Fashion Culture Holdings Limited
Amendment No. 2 to Registration Statement on Form F-1
Filed July 22, 2024
File No. 333-280198
Dear Ms. Reed:
As counsel for the Company and on its behalf,
this letter is being submitted in response to the verbal comments dated July 26, 2024 from the Securities and Exchange Commission (the
“Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
Registration Statement on Form F-1 (the “Form F-1”).
For the Staff’s convenience,
the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such
comment.
1.
Update the compensation section on page 100 to cover up to June 30, 2024.
Response: We respectfully
advise the Staff that we have updated the disclosure on page 100 to disclose the above.
2.
Update the Proceeds table on the Cover Page to reflect the offering of 2,600,000 Class A Ordinary Shares
Response: We respectfully
advise the Staff that we have updated the Cover Page to reflect the above.
3.
Please include the director agreements for all directors as exhibits.
Response: We respectfully
advise the Staff that we have updated the exhibits to include director agreements between the Registrant and all directors.
Please contact the undersigned
at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.
Sincerely,
/s/ Lawrence S. Venick
Lawrence S. Venick
Direct Dial: +852.3923.1188
Email: lvenick@loeb.com
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