SEC Comment Letter 0000000000-24-011594 to GrowHub Ltd (TGHL)
GrowHub Ltd
Date: Oct. 15, 2024 · CIK: 0002024114 · Accession: 0000000000-24-011594
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October 15, 2024 Chan Choon Yew Lester Chief Executive Officer GrowHub Limited 60 Paya Lebar Road #12-37 Paya Lebar Square Singapore 409051 Re:GrowHub Limited Amendment No. 4 to Draft Registration Statement on Form F-1 Submitted October 3, 2024 CIK No. 0002024114 Dear Chan Choon Yew Lester: We have reviewed your amended draft registration statement and have the following comments. 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. Amendment No. 4 to Draft Registration Statement on Form F-1 Notes to the Financial Statements Note 2 - Summary of significant accounting policies Going concern, page F-28 1.Please include your net loss for the six months ended June 30, 2024. We note it is currently blank in your disclosure.
October 15, 2024 Page 2 Note 16 - Subsequent Events, page F-42 2.Please update the date through which you assessed subsequent events. In this regard, we note you currently state subsequent events have been assessed through June 30, 2024 which you disclose is the date that your financial statements are available to be issued. However, your financial statements are as of June 30, 2024. Refer to ASC 855-10-50-1. Please contact Ryan Rohn at 202-551-3739 or Stephen Krikorian at 202-551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Marion Graham at 202-551-6521 or Jeff Kauten at 202-551-3447 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc:Lawrence Venick
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October 15, 2024
Chan Choon Yew Lester
Chief Executive Officer
GrowHub Limited
60 Paya Lebar Road
#12-37 Paya Lebar Square
Singapore 409051
Re:GrowHub Limited
Amendment No. 4 to Draft Registration Statement on Form F-1
Submitted October 3, 2024
CIK No. 0002024114
Dear Chan Choon Yew Lester:
We have reviewed your amended draft registration statement and have the following
comments.
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.
Amendment No. 4 to Draft Registration Statement on Form F-1
Notes to the Financial Statements
Note 2 - Summary of significant accounting policies
Going concern, page F-28
1.Please include your net loss for the six months ended June 30, 2024. We note it is
currently blank in your disclosure.
October 15, 2024
Page 2
Note 16 - Subsequent Events, page F-42
2.Please update the date through which you assessed subsequent events. In this regard,
we note you currently state subsequent events have been assessed through June 30,
2024 which you disclose is the date that your financial statements are available to be
issued. However, your financial statements are as of June 30, 2024. Refer to ASC
855-10-50-1.
Please contact Ryan Rohn at 202-551-3739 or Stephen Krikorian at 202-551-3488 if
you have questions regarding comments on the financial statements and related
matters. Please contact Marion Graham at 202-551-6521 or Jeff Kauten at 202-551-3447 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Lawrence Venick