Correspondence 0001213900-25-009211 from Cre8 Enterprise Ltd (CRE)
Cre8 Enterprise Ltd
Date: Feb. 3, 2025 · CIK: 0002003977 · Accession: 0001213900-25-009211
AI Filing Summary & Sentiment
File numbers found in text: 333-281629
Referenced dates: January 22, 2025
Letter
Via EDGAR Division of Corporation Finance Office of Manufacturing Amendment No. 6 to Registration Statement on Form F-1 Filed January 21, 2025 File No. 333-281629
Re: Cre8 Enterprise Limited
Dear Ms. O’Shanick, Ms. Purnell, Mr. James, Mr. Eastman:
As counsel for Cre8 Enterprise Limited (the “Company”) and on its behalf, this letter is being submitted in response to the letter dated January 22, 2025 from the U.S. 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 submitted on January 21, 2025. Concurrently with the submission of this letter, we hereby transmit, via EDGAR, an amended Registration Statement on Form F-1 (“Form F-1”) for filing with the Commission, which has been revised to reflect the Staff’s comments as well as certain other updates to 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. Page references below in the Company’s responses are to the page numbers in Form F-1. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Form F-1.
Amendment No. 6 to Registration Statement on Form F-1
General
1. Refer to page 118 of your Amendment No. 4 to Registration Statement on Form F-1, filed on November 18, 2024. Please update the “Compensation of Directors and Executive Officers” section to reflect the information for the fiscal year ended December 31, 2024. Refer to Item 6.B of Form 20-F.
RESPONSE: We note the Staff’s comment, and in response hereto, respectfully advise the Staff that we have revised the disclosure on Page 118 of the Form F-1 to update the “Compensation of Directors and Executive Officers” section to reflect the relevant information for the fiscal year ended December 31, 2024.
We hope this response has addressed all of the Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein, please contact the Company’s securities counsel William S. Rosenstadt, Esq., Mengyi “Jason” Ye, Esq. or Yarona Yieh, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or yly@orllp.legal.
Very truly yours,
/s/ Mengyi “Jason” Ye
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CORRESP
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filename1.htm
February 3, 2025
Via EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re:
Cre8 Enterprise Limited
Amendment No. 6 to Registration Statement on Form F-1
Filed January 21, 2025
File No. 333-281629
Dear Ms. O’Shanick, Ms. Purnell, Mr. James, Mr. Eastman:
As counsel for Cre8 Enterprise Limited (the “Company”)
and on its behalf, this letter is being submitted in response to the letter dated January 22, 2025 from the U.S. 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 submitted on January 21, 2025. Concurrently with the submission of this letter, we hereby transmit,
via EDGAR, an amended Registration Statement on Form F-1 (“Form F-1”) for filing with the Commission, which has been
revised to reflect the Staff’s comments as well as certain other updates to 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. Page references below in
the Company’s responses are to the page numbers in Form F-1. Capitalized terms used but not otherwise defined herein have the meanings
set forth in the Form F-1.
Amendment No. 6 to Registration Statement on Form F-1
General
1.
Refer to page 118 of your Amendment No. 4 to Registration Statement on Form F-1, filed on November 18, 2024. Please update the “Compensation of Directors and Executive Officers” section to reflect the information for the fiscal year ended December 31, 2024. Refer to Item 6.B of Form 20-F.
RESPONSE: We note the Staff’s comment, and in response
hereto, respectfully advise the Staff that we have revised the disclosure on Page 118 of the Form F-1 to update the “Compensation
of Directors and Executive Officers” section to reflect the relevant information for the fiscal year ended December 31, 2024.
We hope this response has addressed all of the
Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact the Company’s securities counsel William S. Rosenstadt, Esq., Mengyi “Jason” Ye, Esq. or Yarona Yieh,
Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or yly@orllp.legal.
Very truly yours,
/s/ Mengyi “Jason” Ye
Mengyi “Jason” Ye
Direct dial: +1 (973) 931-2036