Correspondence 0001213900-25-017267 from OMS Energy Technologies Inc. (OMSE)
OMS Energy Technologies Inc.
Date: Feb. 26, 2025 · CIK: 0002012219 · Accession: 0001213900-25-017267
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File numbers found in text: 333-282986
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OMS Energy Technologies Inc.
10 Gul Circle
Singapore 629566
February 26, 2025
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
Washington, DC 20549
Attn: Inessa Kessman, Robert Littlepage, Aliya Ishmukhamedova and Mitchell
Austin
Re:
OMS Energy Technologies Inc.
Amendment No. 5 to Registration Statement on Form F-1
Filed February 13, 2025
File No. 333-282986
Dear Sir or Madam,
This letter is in response to your letter on
February 24, 2025, in which you provided comments to the Amendment No. 5 to Registration Statement on Form F-1 (the
“Registration Statement”) of OMS Energy Technologies Inc. (the “Company”) filed with the U.S. Securities
and Exchange Commission on February 13, 2025. On the date hereof, the Company has filed an amendment to the Registration
Statement (“F-1/A6”). We set forth below in bold the comments in your letter relating to the Registration
Statement followed by our responses to the comments.
Amendment No. 5 to Registration Statement on
Form F-1
Prospectus Summary, page 1
1.
We
note your response to prior comment 1. Please disclose the specific monetary effects of the differences in basis of accounting and
the impact to revenue, gross margin, and net profit. This disclosure should immediately follow the fluctuation discussion.
RESPONSE: We respectfully advise the
staff that we have revised our disclosure on pages 2 and 3 of the F-1/A6 to disclose the specific impacts to revenue, gross profit
and gross profit margin, and net profit. We have further revised our disclosure on pages 66 and 67 of the F-1/A6 to ensure such
impacts are disclosed immediately following the fluctuation discussion under the Management Discussion and Analysis section.
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 Yarona Yieh, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal,
jye@orllp.legal or yly@orllp.legal.
Sincerely,
/s/ How Meng Hock
Chief Executive Officer