SEC Comment Letter 0000000000-24-014138 to Masonglory Ltd (MSGY)
Masonglory Ltd
Date: Dec. 20, 2024 · CIK: 0002020228 · Accession: 0000000000-24-014138
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283046
Letter
December 20, 2024 Tse Tsz Tun Chief Executive Officer and Director Masonglory Ltd Room 8, 25/F, CRE Centre 889 Cheung Sha Wan Kowloon, Hong Kong Re:Masonglory Ltd Amendment No. 2 to Registration Statement on Form F-1 Filed December 13, 2024 File No. 333-283046 Dear Tse Tsz Tun: We have reviewed your amended registration statement and have the following comments. 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 November 15, 2024 letter. Amendment 2 to Form F-1 Exhibit Index, page II-5 1.Please amend to provide an updated consent from your independent registered public accounting firm. General 2.Please file the form of underwriting agreement as an exhibit to your registration statement.
December 20, 2024 Page 2 Please contact Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573 if you have questions regarding comments on the financial statements and related matters. Please contact Catherine De Lorenzo at 202-551-3772 or Jeffrey Gabor at 202-551-2544 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Kyle Leung, Esq.
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December 20, 2024
Tse Tsz Tun
Chief Executive Officer and Director
Masonglory Ltd
Room 8, 25/F, CRE Centre
889 Cheung Sha Wan
Kowloon, Hong Kong
Re:Masonglory Ltd
Amendment No. 2 to
Registration Statement on Form F-1
Filed December 13, 2024
File No. 333-283046
Dear Tse Tsz Tun:
We have reviewed your amended registration statement and have the following
comments.
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 November 15, 2024
letter.
Amendment 2 to Form F-1
Exhibit Index, page II-5
1.Please amend to provide an updated consent from your independent registered public
accounting firm.
General
2.Please file the form of underwriting agreement as an exhibit to your
registration statement.
December 20, 2024
Page 2
Please contact Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573 if you
have questions regarding comments on the financial statements and related matters. Please
contact Catherine De Lorenzo at 202-551-3772 or Jeffrey Gabor at 202-551-2544 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Kyle Leung, Esq.