SEC Comment Letter 0000000000-25-000086 to Delixy Holdings Ltd (DLXY)
Delixy Holdings Ltd
Date: Jan. 6, 2025 · CIK: 0002025218 · Accession: 0000000000-25-000086
AI Filing Summary & Sentiment
File numbers found in text: 333-283248
Letter
January 6, 2025 Dongjian Xie Chief Executive Officer Delixy Holdings Ltd 883 North Bridge Road #04-01 Southbank Singapore 198785 Re:Delixy Holdings Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed December 19, 2024 File No. 333-283248 Dear Dongjian Xie: We have reviewed your amended registration statement and have the following comment(s). 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 27, 2024 letter. Amendment No. 1 to Registration Statement on Form F-1 Dilution, page 32 1.Please revise your calculations of the historical and pro forma net tangible book value amounts and related per share amounts as of June 30, 2024 to exclude the deferred offering costs.
January 6, 2025 Page 2 Please contact James Giugliano at 202-551-3319 or Suying Li at 202-551-3335 if you have questions regarding comments on the financial statements and related matters. Please contact Rebekah Reed at 202-551-5332 or Taylor Beech at 202-551-4515 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Jason Ye
Show Raw Text
January 6, 2025
Dongjian Xie
Chief Executive Officer
Delixy Holdings Ltd
883 North Bridge Road
#04-01 Southbank
Singapore 198785
Re:Delixy Holdings Ltd
Amendment No. 1 to Registration Statement on Form F-1
Filed December 19, 2024
File No. 333-283248
Dear Dongjian Xie:
We have reviewed your amended registration statement and have the following
comment(s).
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 27,
2024 letter.
Amendment No. 1 to Registration Statement on Form F-1
Dilution, page 32
1.Please revise your calculations of the historical and pro forma net tangible book value
amounts and related per share amounts as of June 30, 2024 to exclude the deferred
offering costs.
January 6, 2025
Page 2
Please contact James Giugliano at 202-551-3319 or Suying Li at 202-551-3335 if you
have questions regarding comments on the financial statements and related matters. Please
contact Rebekah Reed at 202-551-5332 or Taylor Beech at 202-551-4515 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Jason Ye