SEC Comment Letter 0000000000-25-002176 to AEN Group Ltd. (CIK 0002033750)
AEN Group Ltd. (CIK 0002033750)
Date: Feb. 25, 2025 · CIK: 0002033750 · Accession: 0000000000-25-002176
AI Filing Summary & Sentiment
File numbers found in text: 333-284102
Letter
February 25, 2025 Dandan Chen President AEN Group Ltd. 2614 35 Street SW Calgary, AB, Canada T3E 2Y2 Re:AEN Group Ltd. Amendment No. 1 to Registration Statement on Form S-1 Filed February 11, 2025 File No. 333-284102 Dear Dandan Chen: We have reviewed your amended registration statement and have the following comment. 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 22, 2025 letter. Amendment No. 1 to Registration Statement on Form S-1 filed February 11, 2025 Certain Relationships And Related Transactions, page 43 1.We note your revised disclosure now states, "During the period ending September 30, 2024 the Company received a loan in the amount of $7,082 from Liao Xiu Ze, its director and secretary." However, your Notes to the Unaudited Consolidated Financial Statements for the Period Ended September 30, 2024, states in Note 6, "During the period ended September 30, 2024, the Company received advances from related parties in the amount of $22,900." Additionally, we note that your most recent Balance Sheet for the Period Ended September 30, 2024 discloses a "Due to related party" liability of $29,984. Please revise your disclosure or advise. In this regard, as appropriate, revise the prospectus summary and related risk factor that discusses your large related-party liability.
February 25, 2025 Page 2 Please contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
Show Raw Text
February 25, 2025
Dandan Chen
President
AEN Group Ltd.
2614 35 Street SW
Calgary, AB, Canada T3E 2Y2
Re:AEN Group Ltd.
Amendment No. 1 to Registration Statement on Form S-1
Filed February 11, 2025
File No. 333-284102
Dear Dandan Chen:
We have reviewed your amended registration statement and have the following
comment.
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 22, 2025 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed February 11, 2025
Certain Relationships And Related Transactions, page 43
1.We note your revised disclosure now states, "During the period ending September 30,
2024 the Company received a loan in the amount of $7,082 from Liao Xiu Ze, its
director and secretary." However, your Notes to the Unaudited Consolidated Financial
Statements for the Period Ended September 30, 2024, states in Note 6, "During the
period ended September 30, 2024, the Company received advances from related
parties in the amount of $22,900." Additionally, we note that your most recent
Balance Sheet for the Period Ended September 30, 2024 discloses a "Due to related
party" liability of $29,984. Please revise your disclosure or advise. In this regard, as
appropriate, revise the prospectus summary and related risk factor that discusses your
large related-party liability.
February 25, 2025
Page 2
Please contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services