SEC Comment Letter 0000000000-24-006989 to Uni-Fuels Holdings Ltd (UFG)
Uni-Fuels Holdings Ltd
Date: June 18, 2024 · CIK: 0002021688 · Accession: 0000000000-24-006989
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Letter
United States securities and exchange commission logo June 18, 2024 Koh Kuan Hua Chairman and Chief Executive Officer Uni-Fuels Holdings Ltd 15 Beach Road, Beach Centre #05-07 Singapore 189677 Re:Uni-Fuels Holdings Ltd Amendment No. 1 to Draft Registration Statement on Form F-1 Submitted June 6, 2024 CIK No. 0002021688 Dear Koh Kuan Hua: We have reviewed your amended draft registration statement and have the following comment(s). Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 31, 2024 letter. Amendment No. 1 to Draft Registration Statement on Form F-1 submitted June 6, 2024 Business Our Major Customers, page 67 1.We note your response to prior comment 12 and reissue in part. Please revise to disclose the names of the customers to which the company's business and profitability is dependent. Further, please disclose whether any of the customers referenced in this section are related parties. Refer to Item 4.B.6 of Part I of Form 20-F.
FirstName LastNameKoh Kuan Hua Comapany NameUni-Fuels Holdings Ltd June 18, 2024 Page 2 FirstName LastName Koh Kuan Hua Uni-Fuels Holdings Ltd June 18, 2024 Page 2 Please contact Tony Watson at 202-551-3318 or Angela Lumley at 202-551-3398 if you have questions regarding comments on the financial statements and related matters. Please contact Kate Beukenkamp at 202-551-3861 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Lawrence S. Venick
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United States securities and exchange commission logo
June 18, 2024
Koh Kuan Hua
Chairman and Chief Executive Officer
Uni-Fuels Holdings Ltd
15 Beach Road, Beach Centre #05-07
Singapore 189677
Re:Uni-Fuels Holdings Ltd
Amendment No. 1 to Draft Registration Statement on Form F-1
Submitted June 6, 2024
CIK No. 0002021688
Dear Koh Kuan Hua:
We have reviewed your amended draft registration statement and have the following
comment(s).
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. 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 the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in our
May 31, 2024 letter.
Amendment No. 1 to Draft Registration Statement on Form F-1 submitted June 6, 2024
Business
Our Major Customers, page 67
1.We note your response to prior comment 12 and reissue in part. Please revise to disclose
the names of the customers to which the company's business and profitability is
dependent. Further, please disclose whether any of the customers referenced in this
section are related parties. Refer to Item 4.B.6 of Part I of Form 20-F.
FirstName LastNameKoh Kuan Hua
Comapany NameUni-Fuels Holdings Ltd
June 18, 2024 Page 2
FirstName LastName
Koh Kuan Hua
Uni-Fuels Holdings Ltd
June 18, 2024
Page 2
Please contact Tony Watson at 202-551-3318 or Angela Lumley at 202-551-3398 if you
have questions regarding comments on the financial statements and related matters. Please
contact Kate Beukenkamp at 202-551-3861 or Donald Field at 202-551-3680 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Lawrence S. Venick