SEC Comment Letter 0000000000-26-000029 to 707 Cayman Holdings Ltd. (JEM)

707 Cayman Holdings Ltd.
Date: Jan. 2, 2026 · CIK: 0002018222 · Accession: 0000000000-26-000029

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 2, 2026

Author

Cheung Lui

Form

UPLOAD

Company

707 Cayman Holdings Ltd.

Letter

January 2, 2026 Cheung Lui Executive Director and Chief Executive Officer 707 Cayman Holdings Ltd. 5/F., AIA Financial Centre 712 Prince Edward Road East San Po Kong, Kowloon Hong Kong Re:707 Cayman Holdings Ltd. Draft Registration Statement on Form F-1 Submitted December 23, 2025 CIK No. 0002018222 Dear Cheung Lui: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:R. Joilene Wood, Esq.

Show Raw Text

January 2, 2026
Cheung Lui
Executive Director and Chief Executive Officer
707 Cayman Holdings Ltd.
5/F., AIA Financial Centre
712 Prince Edward Road East
San Po Kong, Kowloon
Hong Kong
Re:707 Cayman Holdings Ltd.
Draft Registration Statement on Form F-1
Submitted December 23, 2025
CIK No. 0002018222
Dear Cheung Lui:
            This is to advise you that we do not intend to review your registration statement.
            We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and
time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:R. Joilene Wood, Esq.

SecProbe.io