Correspondence 0001493152-24-041519 from Fitness Champs Holdings Ltd (FCHL)
Fitness Champs Holdings Ltd
Date: Oct. 18, 2024 · CIK: 0002023796 · Accession: 0001493152-24-041519
AI Filing Summary & Sentiment
File numbers found in text: 333-282016
Show Raw Text
CORRESP
1
filename1.htm
Fitness
Champs Holdings Limited
7030
Ang Mo Kio
Avenue
5, #04-48
NorthStar@AMK
Singapore
569880
October 18, 2024
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
Washington,
D.C. 20549
Attention:
Alyssa Wall
Re:
Fitness
Champs Holdings Limited (the “Company”)
Amendment
No. 1 to Registration Statement on Form F-1 Submitted October 3, 2024 (as amended, the “Registration Statement”)
File
Number 333-282016
Ladies
and Gentlemen:
We
have set forth below responses to the comment of the staff (the “Staff”) of the Securities and Exchange Commission
contained in its letter of October 16, 2024 with respect to the Company’s Registration Statement.
For
your convenience, the text of the Staff’s comment is set forth below in italics, followed by the Company’s response. Please
note that all references to page numbers in the responses are references to the page numbers in the Amendment No. 2 to the Registration
Statement submitted concurrently with the submission of this letter in response to the Staff’s comment.
Amendment
No. 1 to Registration Statement on Form F-1
Capitalization,
page 34
1.
On
your table of indebtedness, please tell us what the column labeled “As adjusted” represents. The notes at the end of
the table indicate that you intend to repay the shareholder loans in full using proceeds from this offering, so it is not clear what
the as adjusted amounts represents. In addition, we note that your capitalization table also reflects the full amount of shareholder
loans in the “as adjusted” column.
We
have revised the disclosure in the tables regarding Capitalization and Indebtedness to clarify that the shareholder loan will be paid
from the proceeds of the offering, and conformed the “As Adjusted” columns in these tables accordingly.
If
you have any questions regarding this response, please direct them to our counsel David Ficksman at 310-789-1290 or dficksman@troygould.com
or Joilene Wood at 415-305-4651 or jwood@troygould.com.
Sincerely,
Fitness
Champs Holdings Limited
By:
/s/
Joyce Lee Jue Hui
Joyce
Lee Jue Hui
Chief
Executive Officer
cc:
David
L. Ficksman
R.
Joilene Wood