SecProbe.io

July 11, 2025
Zhengang Tang
Chief Executive Officer
Ambitions Enterprise Management Co. L.L.C.
630 Business Village Block B
Port Saeed Deira, Dubai
United Arab Emirates
Re:Ambitions Enterprise Management Co. L.L.C.
Amendment No. 2 to Registration Statement on Form F-1
Filed June 27, 2025
File No. 333-284789
Dear Zhengang Tang:
            We have reviewed your amended registration statement and have the following
comment.
            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. Unless we note
otherwise, any references to prior comments are to comments in our March 27, 2025 letter.
Amendment No. 2 to Registration Statement on Form F-1
Use of Proceeds, page 29
1.You disclose estimated proceeds from this offering of approximately $5.1 million,
after deducting underwriting discounts, non-accountable expense allowance, and
estimated offering expenses payable by you. However, on page 112 and in the
footnote on page 31 you disclose expected net proceeds of approximately $4,550,000
after deducting underwriting discounts, non-accountable expense allowance and
offering expenses of $1,450,000. Please revise your disclosures throughout your filing
to ensure consistency.

July 11, 2025
Page 2
            Please contact James Giugliano at 202-551-3319 or Joel Parker at 202-551-3651 if
you have questions regarding comments on the financial statements and related
matters. Please contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services