Correspondence 0001493152-24-027100 from Aureus Greenway Holdings Inc (AGH)
Aureus Greenway Holdings Inc
Date: July 12, 2024 · CIK: 0002009312 · Accession: 0001493152-24-027100
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280340
Letter
Division of Corporation Finance Office of Trade & Services Re: Aureus Greenway Holdings Inc. Registration Statement on Form S-1 Filed July 3, 2024 File No. 333-280340
Dear Ms. Beukenkamp,
This letter is in response to your letter on July 11, 2024, in which you provided comments to the Registration Statement on Form S-1/A (the “Amended Registration Statement”) of Aureus Greenway Holdings Inc. (the “Company”) filed with the U.S. Securities and Exchange Commission on July 3, 2024. On the date hereof, the Company has submitted an Amendment No. 2 to the Registration Statement on Form S-1 (“Form S-1/A2”). We set forth below in bold the comments in your letter relating to the Registration Statement followed by our responses to the comments.
Registration Statement on Form S-1/A filed on July 3, 2024
Capitalization, Page 27
1. Refer to your response to prior comment 2. You state the deferred offering costs of $512,068 are included in the amount of total listing expenses of $1,596,104 at March 31, 2024. It appears these deferred offering costs had been accrued and unpaid at that date, so it appears the pro forma as adjusted cash and cash equivalents amount should be less by $512,068 to pay for the costs from the net offering proceeds. Please advise and revise, as appropriate.
RESPONSE: We respectfully advise the Staff that the Company has revised the disclosures on page 27.
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 our securities counsel William S. Rosenstadt, Esq., Jason Ye, Esq. or Travis Grodin, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or tg@orllp.legal.
Sincerely,
/s/
ChiPing Cheung
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CORRESP
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filename1.htm
Aureus
Greenway Holdings Inc.
2995
Remington Boulevard
Kissimmee,
Florida 34744
Tel:
(407) 344 4004
July
12, 2024
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities and Exchange Commission
Washington,
DC 20549
Attn:
Ms. Kate Beukenkamp
Re:
Aureus Greenway Holdings Inc.
Registration
Statement on Form S-1
Filed
July 3, 2024
File
No. 333-280340
Dear
Ms. Beukenkamp,
This
letter is in response to your letter on July 11, 2024, in which you provided comments to the Registration Statement on Form S-1/A (the
“Amended Registration Statement”) of Aureus Greenway Holdings Inc. (the “Company”) filed with the U.S. Securities
and Exchange Commission on July 3, 2024. On the date hereof, the Company has submitted an Amendment No. 2 to the Registration Statement
on Form S-1 (“Form S-1/A2”). We set forth below in bold the comments in your letter relating to the Registration Statement
followed by our responses to the comments.
Registration
Statement on Form S-1/A filed on July 3, 2024
Capitalization,
Page 27
1. Refer
to your response to prior comment 2. You state the deferred offering costs of $512,068 are
included in the amount of total listing expenses of $1,596,104 at March 31, 2024. It appears
these deferred offering costs had been accrued and unpaid at that date, so it appears the
pro forma as adjusted cash and cash equivalents amount should be less by $512,068 to pay
for the costs from the net offering proceeds. Please advise and revise, as appropriate.
RESPONSE:
We respectfully advise the Staff that the Company has revised the disclosures on page 27.
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 our securities counsel William S. Rosenstadt, Esq., Jason Ye, Esq. or Travis
Grodin, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or tg@orllp.legal.
Sincerely,
/s/
ChiPing Cheung
ChiPing Cheung
Chief Executive Officer