SEC Company Response from AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C (AHMA) (CIK 0002010959) (AHMA) — Jun 27, 2025
AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C (AHMA) (CIK 0002010959)
Date: June 27, 2025 · CIK: 0002010959 · Accession: 0001213900-25-058848
AI Filing Summary & Sentiment
File numbers found in text: 333-284789
Referenced dates: March 27, 2025
Show Raw Text
CORRESP
1
filename1.htm
AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C
June 27, 2025
Via EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
James Giugliano
Joel Parker
Scott Anderegg
Donald Field
Re:
AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C
Amendment No. 1 to Registration Statement on Form F-1
Filed March 18, 2025
File No. 333-284789
Ladies and Gentlemen:
This letter is in response to the letter dated
March 27, 2025, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C (the “Company,” “we,” and “our”). For ease
of reference, we have recited the Commission’s comments in this response and numbered them accordingly. An amended registration
statement on Form F-1 (the “Amended Registration Statement No.2”) is being submitted confidentially to accompany this letter.
Related Party Transactions, page
82
1.
We note that the information in this section is dated and should be revised to provide the required information as of and "up to the date of the document." Please update and revise as applicable. Refer to Item 7.B of Form 20-F. In this regard, we note that the included charts use reference dates of June 30, 2024 and December 31, 2023, 2022, and 2021. Please revise to include a column for December 31, 2024 (or a more recent date, if available).
Response: In response to the
Staff’s comment, we have revised the disclosure on pages 80 and 81 of the Amended Registration Statement No.2 to provide
related-party transaction information as of December 31, 2022, 2023, and 2024, and as of the date of the prospectus.
We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Zhengang Tang
Name:
Zhengang Tang
Title:
Chief Executive Officer,
Chairman of the Board of Directors, and
Director
cc:
Ying Li, Esq.
Hunter Taubman Fischer & Li LLC