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Correspondence 0001213900-25-083105 from One & one Green Technologies. INC (YDDL) (CIK 0002034723)

One & one Green Technologies. INC (YDDL) (CIK 0002034723)
Date: Sept. 2, 2025 · CIK: 0002034723 · Accession: 0001213900-25-083105

AI Filing Summary & Sentiment

File numbers found in text: 333-284375

Referenced dates: August 27, 2025

Date
September 2, 2025
Author
/s/ Caifen Yan
Form
CORRESP
Company
One & one Green Technologies. INC (YDDL) (CIK 0002034723)

Letter

One & one Green Technologies. INC

1st Diliman

1 San Rafael Bulacan, Philippines, 3008

September 2, 2025

VIA EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Scott Anderegg

Donald Field

Re: One & one Green Technologies. INC

Amendment No. 3 to Registration Statement on Form F-1

Filed August 22, 2025

File No. 333-284375

Ladies and Gentlemen:

We are in receipt of the comment letter dated August 27, 2025, regarding One & one Green Technologies. INC (the “Company”, or “we”) from the U.S. Securities and Exchange Commission staff (the “Staff”). An amended Registration Statement on Form F-1 (the “Form F-1/A”) is being submitted to accompany this letter. As requested by the Staff, we have provided responses to the question raised by the Staff. For your convenience, the summarized matters are listed below, followed by our responses:

Amendment No. 3 to Registration Statement on Form F-1 Filed August 22, 2025

Exhibit 5.1, page II-2

1. We note that you have not identified the number of shares to be registered. Please file a revised legal opinion identifying the number of shares covered by the opinion.

RESPONSE: We note the Staff’s comment, and, in response hereto, respectfully advise the Staff that we have filed a revised legal opinion to identify the number of shares to be registered.

We hope this response has addressed all of the Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein, please contact our outside securities counsel William S. Rosenstadt, Esq., Yarona L. Yieh, or Mengyi “Jason” Ye, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal, yly@orllp.legal, or jye@orllp.legal.

Very truly yours,
By:
/s/ Caifen Yan

Show Raw Text
CORRESP
1
filename1.htm

One & one Green Technologies. INC

1st Diliman

1 San Rafael Bulacan, Philippines, 3008

September 2, 2025

VIA EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Scott Anderegg

    Donald Field

    Re:
    One & one Green Technologies. INC

    Amendment No. 3 to Registration Statement on Form F-1

    Filed August 22, 2025

    File No. 333-284375

Ladies and Gentlemen:

We are in receipt of the comment letter dated
August 27, 2025, regarding One & one Green Technologies. INC (the “Company”, or “we”) from the U.S. Securities
and Exchange Commission staff (the “Staff”). An amended Registration Statement on Form F-1 (the “Form F-1/A”)
is being submitted to accompany this letter. As requested by the Staff, we have provided responses to the question raised by the Staff.
For your convenience, the summarized matters are listed below, followed by our responses:

Amendment No. 3 to Registration Statement on
Form F-1 Filed August 22, 2025

Exhibit 5.1, page II-2

    1.
    We note that you have not identified the number of shares to be registered. Please file a revised legal opinion identifying the number of shares covered by the opinion.

RESPONSE: We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that we have filed a revised legal opinion to identify the number of shares
to be registered.

We hope this response has addressed all of the
Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact our outside securities counsel William S. Rosenstadt, Esq., Yarona L. Yieh, or Mengyi “Jason” Ye, Esq. of Ortoli
Rosenstadt LLP at wsr@orllp.legal, yly@orllp.legal, or jye@orllp.legal.

    Very truly yours,

    By:
    /s/ Caifen Yan

    Name:
    Caifen Yan

    Title:
    Chief Executive Officer