SEC Comment Letter 0000000000-25-001187 to TriUnity Business Services Ltd (CIK 0002025878) (ITXP)
TriUnity Business Services Ltd (CIK 0002025878)
Date: Feb. 4, 2025 · CIK: 0002025878 · Accession: 0000000000-25-001187
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File numbers found in text: 333-282541
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February 4, 2025
Jervey Choon
Chief Executive Officer
TriUnity Business Services Ltd
BO1-A-09, Menara 2, KL Eco City, 3, Jalan Bangsar 59200
Kuala Lumpur, Malaysia
Re:TriUnity Business Services Ltd
Amendment No. 4 to Registration Statement on Form S-1
Filed January 28, 2025
File No. 333-282541
Dear Jervey Choon:
We have reviewed your amended registration statement and have the following
comments.
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 January 10, 2025 letter.
Amendment No. 4 to Registration Statement on Form S-1
Financial Statements, page F-10
1.You present unaudited financial statements for the period ended October 31,
2024; however, the header states “Audited Financial Statements.” Please revise the
audited label to unaudited.
Statement of Stockholders' Equity, page F-13
2.Please revise to mark the activity and balance for the three months ended October, 31,
2024 as unaudited.
February 4, 2025
Page 2
Please contact Abe Friedman at 202-551-8298 or Lyn Shenk at 202-551-3380 if you
have questions regarding comments on the financial statements and related matters. Please
contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services