SEC Comment Letter for Charming Medical Ltd (MCTA) (CIK 0002035992) (MCTA) — Mar 25, 2025
Charming Medical Ltd (MCTA) (CIK 0002035992)
Date: March 25, 2025 · CIK: 0002035992 · Accession: 0000000000-25-003179
AI Filing Summary & Sentiment
Reasoning
Letter
March 25, 2025 Kit Wong Chief Executive Officer Charming Medical Limited Units 1803-1806, 18/F, Hang Lung Centre 2-20 Paterson Street, Causeway Bay, Hong Kong Re:Charming Medical Limited Amendment No. 1 to Draft Registration Statement on Form F-1 Submitted March 10, 2025 CIK No. 0002035992 Dear Kit Wong: 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. Unless we note otherwise, any references to prior comments are to comments in our December 18, 2024 letter. Amendment No. 1 to Draft Registration Statement on Form F-1 Growth Drivers in the Related Industries Preference for Natural Ingredients and Gradual Standardization of Qualification for Beauty Industry Professionals, page 80 1.We note your response to prior comment 16. Please further revise to disclose when the study conducted by Lingnan University on the preferences of users of TCM gynecological therapies was conducted.
March 25, 2025 Page 2 Management Employment Agreements and Director Offer Letters, page 107 2.We note your response to prior comment 26, which we reissue in part. Please revise your disclosure in this section to include a summary of the material terms of the employment agreements between the company and each named executive officer. Please contact Christie Wong at 202-551-3684 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Lauren Hamill at 303-844-1008 or Chris Edwards at 202-551-6761 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Jason Ye
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March 25, 2025
Kit Wong
Chief Executive Officer
Charming Medical Limited
Units 1803-1806, 18/F, Hang Lung Centre
2-20 Paterson Street, Causeway Bay, Hong Kong
Re:Charming Medical Limited
Amendment No. 1 to Draft Registration Statement on Form F-1
Submitted March 10, 2025
CIK No. 0002035992
Dear Kit Wong:
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. Unless we note otherwise, any references to prior comments are to comments in
our December 18, 2024 letter.
Amendment No. 1 to Draft Registration Statement on Form F-1
Growth Drivers in the Related Industries
Preference for Natural Ingredients and Gradual Standardization of Qualification for Beauty
Industry Professionals, page 80
1.We note your response to prior comment 16. Please further revise to disclose when
the study conducted by Lingnan University on the preferences of users of TCM
gynecological therapies was conducted.
March 25, 2025
Page 2
Management
Employment Agreements and Director Offer Letters, page 107
2.We note your response to prior comment 26, which we reissue in part. Please revise
your disclosure in this section to include a summary of the material terms of
the employment agreements between the company and each named executive officer.
Please contact Christie Wong at 202-551-3684 or Terence O'Brien at 202-551-3355 if
you have questions regarding comments on the financial statements and related matters.
Please contact Lauren Hamill at 303-844-1008 or Chris Edwards at 202-551-6761 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Jason Ye