Correspondence 0001213900-25-000585 from Masonglory Ltd (MSGY)
Masonglory Ltd
Date: Jan. 3, 2025 · CIK: 0002020228 · Accession: 0001213900-25-000585
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283046
Referenced dates: December 20, 2024
Letter
Via EDGAR Division of Corporation Finance Office of Real Estate and Construction Attention: Eric McPhee Amendment no.2 to Registration Statement on Form F-1 Submitted December 13, 2024 File No. 333-283046 Response to the Staff’s Comments Dated December 20, 2024
Dear Sirs/Madams,
On behalf of our client, Masonglory Limited, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we submit to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s response to the comments contained in the Staff’s letter dated December 20, 2024 on amendment no.2 to the Company’s registration statement on Form F-1 filed on December 13, 2024. Concurrently with the submission of this letter, the Company is submitting its amended registration statement on Form F-1 (the “Amended Registration Statement”) via EDGAR to the Commission for review in accordance with the procedures of the Commission.
The Staff’s comments from its letter dated December 20, 2024 are repeated below in bold and followed by the Company’s responses. We have included page numbers to refer to the location in the Revised Draft Registration Statement where the language addressing the comments appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Amended Registration Statement.
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.
Response: In response to the Staff’s comment, we have filed an updated consent from the Company’s independent registered public accounting firm under exhibit 23.1 of the Amended Registration Statement.
General
2. Please file the form of underwriting agreement as an exhibit to your registration statement.
Response: In response to the Staff’s comment, we have filed the form of underwriting agreement under exhibit 1.1 of the Amended Registration Statement.
Please contact Sanny Choi or Clement Au of CFN Lawyers LLC at +1 (646) 386 8128 with any questions or further comments on the responses to the Staff’s comments.
Very truly yours,
/s/ Sanny Choi
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CFN Lawyers LLC
418 Broadway #4607
Albany, NY 12207, USA
+1 (646) 386 8128 Main
cfn@cfnllc.us Email
January 3, 2025
Via EDGAR
Division of Corporation Finance
Office of Real Estate and Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
Eric McPhee
Mark Rakip
Catherine De Lorenzo
Jeffrey Gabor
Re:
Masonglory Limited (CIK No. 0002020228)
Amendment no.2 to Registration Statement on Form F-1
Submitted December 13, 2024
File No. 333-283046
Response to the Staff’s Comments Dated December 20, 2024
Dear Sirs/Madams,
On behalf of our client, Masonglory
Limited, a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we submit to the
staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) this letter setting
forth the Company’s response to the comments contained in the Staff’s letter dated December 20, 2024 on amendment no.2 to
the Company’s registration statement on Form F-1 filed on December 13, 2024. Concurrently with the submission of this letter, the
Company is submitting its amended registration statement on Form F-1 (the “Amended Registration Statement”)
via EDGAR to the Commission for review in accordance with the procedures of the Commission.
The Staff’s comments
from its letter dated December 20, 2024 are repeated below in bold and followed by the Company’s responses. We have included page
numbers to refer to the location in the Revised Draft Registration Statement where the language addressing the comments appears. Capitalized
terms used but not otherwise defined herein have the meanings set forth in the Amended Registration Statement.
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.
Response: In response to the Staff’s
comment, we have filed an updated consent from the Company’s independent registered
public accounting firm under exhibit 23.1 of the Amended Registration Statement.
General
2. Please file the form of underwriting agreement as an exhibit to your registration statement.
Response: In response to the Staff’s
comment, we have filed the form of underwriting agreement under exhibit 1.1 of the Amended
Registration Statement.
Please contact Sanny Choi or Clement
Au of CFN Lawyers LLC at +1 (646) 386 8128 with any questions or further comments on the responses to the Staff’s comments.
Very truly yours,
/s/ Sanny Choi
Name:
Sanny Choi
Title:
Managing Counsel