Correspondence 0001493152-25-008001 from Eastern International Ltd. (ELOG)
Eastern International Ltd.
Date: Feb. 24, 2025 · CIK: 0002013320 · Accession: 0001493152-25-008001
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281900
Letter
Direct Phone: 703.618.2503
jeffrey.li@fisherBroyles.com
February 24, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
F Street, N.E.
Washington, D.C. 20549
Attn: Myra Moosariparambil
Shannon Buskirk
Michael Purcell
Liz Packebusch
Re: Eastern International Ltd.
Amendment No. 4 to Registration Statement on Form F-1
Filed February 14, 2025
File No. 333-281900
Ladies and Gentlemen:
On behalf of our client, Eastern International Ltd, a foreign private issuer organized under the laws of Cayman Islands (the “Company”, “We” or “Our”), we are submitting this letter and the following information in response to a letter, dated February 20, 2025, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Company’s Registration Statement on Form F-1 (the “Registration Statement”) filed with the Commission on September 3, 2024, amended on October 1, 2024, December 31, 2024, January 21, 2025 and February 14, 2025. Concurrently with the submission of this letter, the Company is filing herewith an exhibit only Amendment No. 5 to the registration statement on Form F-1 (the “Amended Registration Statement”) to include certain exhibits.
The Staff’s comments are repeated below in bold and are followed by the Company’s responses. Capitalized terms used in this letter but otherwise not defined herein shall have the meanings ascribed to such terms in the Registration Statement.
Amendment No. 4 to the Registration Statement on Form F-1
Exhibits
1. We note Yu-yun Tristan Kuo, Chun Pong (Colman) Chiu, and Shiu Wing Joseph Chow have been appointed as independent directors of the Board of Directors and will serve as directors following effectiveness of this registration statement. Please file the consents required by Rule 438 of the Securities Act.
Response: We have filed the consent letters of Yu-yun Tristan Kuo, Chun Pong (Colman) Chiu, and Shiu Wing Joseph Chow as exhibits 23.6, 23.7 and 23.8 to the Amended Registration Statement.
We thank the Staff for its review of the foregoing and the Registration Statement. If you have further comments, please feel free to contact me at Jeffrey.li@fisherbroyles.com or by telephone at (703) 618-2503.
Very
truly yours,
/s/
Jeffrey Li
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CORRESP
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filename1.htm
Direct
Phone: 703.618.2503
jeffrey.li@fisherBroyles.com
February
24, 2025
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Energy & Transportation
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Myra
Moosariparambil
Shannon
Buskirk
Michael
Purcell
Liz
Packebusch
Re:
Eastern
International Ltd.
Amendment
No. 4 to Registration Statement on Form F-1
Filed
February 14, 2025
File
No. 333-281900
Ladies
and Gentlemen:
On
behalf of our client, Eastern International Ltd, a foreign private issuer organized under the laws of Cayman Islands (the “Company”,
“We” or “Our”), we are submitting this letter and the following information in response to a letter,
dated February 20, 2025, from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
with respect to the Company’s Registration Statement on Form F-1 (the “Registration Statement”) filed
with the Commission on September 3, 2024, amended on October 1, 2024, December 31, 2024, January 21, 2025 and February 14, 2025. Concurrently
with the submission of this letter, the Company is filing herewith an exhibit only Amendment No. 5 to the registration statement on
Form F-1 (the “Amended Registration Statement”) to include certain exhibits.
The
Staff’s comments are repeated below in bold and are followed by the Company’s responses. Capitalized terms used in this
letter but otherwise not defined herein shall have the meanings ascribed to such terms in the Registration Statement.
Amendment
No. 4 to the Registration Statement on Form F-1
Exhibits
1.
We note Yu-yun Tristan Kuo, Chun Pong (Colman) Chiu, and
Shiu Wing Joseph Chow have been appointed as independent directors of the Board of Directors and will serve as directors following effectiveness
of this registration statement. Please file the consents required by Rule 438 of the Securities Act.
Response:
We have filed the consent letters of Yu-yun Tristan Kuo, Chun Pong (Colman) Chiu, and Shiu Wing Joseph Chow as exhibits 23.6, 23.7 and
23.8 to the Amended Registration Statement.
We
thank the Staff for its review of the foregoing and the Registration Statement. If you have further comments, please feel free to contact
me at Jeffrey.li@fisherbroyles.com or by telephone at (703) 618-2503.
Very
truly yours,
/s/
Jeffrey Li
Jeffrey
Li
Enclosures
cc:
Albert
Wong, Chief Executive Officer of Eastern International Ltd.
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