SEC Company Response from ELC Group Holdings Ltd. (ELCG) (CIK 0002039096) — Mar 4, 2025
ELC Group Holdings Ltd. (ELCG) (CIK 0002039096)
Date: March 4, 2025 · CIK: 0002039096 · Accession: 0001493152-25-008955
AI Filing Summary & Sentiment
Letter
Division of Corporation Finance Office of Technology U.S. Securities and Exchange Commission F Street, N.E. Washington, DC 20549 Re: ELC Group Holdings Ltd. (CIK No. 0002039096)
Dear Ms. Meadows, Ms. Parker, Mr. Anderegg and Ms. Beech:
On behalf of our client, ELC Group Holdings Ltd., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”), we are filing herewith the Company’s registration statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”).
The Company respectfully advises the staff of the Commission (the “Staff”) that, subject to market conditions, it plans to launch the road show for the proposed offering as soon as possible but not earlier than 15 days after the day hereof. The Company would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
If you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852.3551.8688 or via e-mail at louise.liu@morganlewis.com.
Partners:
Edwin Luk, June Chan, Connie Cheung, Keith Cheung*#,
William Ho, David Liao, Charles Mo, Billy Wong, and Yan Zeng
Registered Foreign Lawyers:
Eli Gao (New York), Maurice Hoo (California),
Alice Huang (California), Mathew Lewis (New York),
Louise Liu (New York), Vivien Yu (New South Wales),
and Ning Zhang (New York)
19th Floor, Edinburgh Tower
The Landmark
*China-Appointed Attesting Officer
Queen’s Road Central
+852.3551.8500
#Notary Public of Hong Kong
Hong Kong
+852.3006.4346
March 4, 2025
Page
Very
truly yours
By:
Show Raw Text
CORRESP
1
filename1.htm
Morgan,
Lewis & Bockius
c/o
19th Floor,
Edinburgh
Tower, The Landmark
15
Queen’s Road Central, Hong Kong
Direct:
+852.3551.8500
Fax:
+852.3006.4346
www.morganlewis.com
WRITER’S
DIRECT LINE
+852.3551.8688
WRITER’S
EMAIL
louise.liu@morganlewis.com
March
4, 2025
Confidential
Ms.
Ta Tanisha Meadows
Ms.
Joel Parker
Mr.
Scott Anderegg
Ms.
Taylor Beech
Division
of Corporation Finance
Office
of Technology
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Re:
ELC
Group Holdings Ltd. (CIK No. 0002039096)
Dear
Ms. Meadows, Ms. Parker, Mr. Anderegg and Ms. Beech:
On
behalf of our client, ELC Group Holdings Ltd., a foreign private issuer organized under the laws of the Cayman Islands (the “Company”),
we are filing herewith the Company’s registration statement on Form F-1 (the “Registration Statement”) and certain
exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”).
The
Company respectfully advises the staff of the Commission (the “Staff”) that, subject to market conditions, it plans
to launch the road show for the proposed offering as soon as possible but not earlier than 15 days after the day hereof. The Company
would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
If
you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852.3551.8688 or via e-mail
at louise.liu@morganlewis.com.
Partners:
Edwin
Luk, June Chan, Connie Cheung, Keith Cheung*#,
William
Ho, David Liao, Charles Mo, Billy Wong, and Yan Zeng
Registered
Foreign Lawyers:
Eli
Gao (New York), Maurice Hoo (California),
Alice
Huang (California), Mathew Lewis (New York),
Louise
Liu (New York), Vivien Yu (New South Wales),
and
Ning Zhang (New York)
19th
Floor, Edinburgh Tower
The
Landmark
*China-Appointed
Attesting Officer
15
Queen’s Road Central
+852.3551.8500
#Notary
Public of Hong Kong
Hong
Kong
+852.3006.4346
March
4, 2025
Page
2
Very
truly yours
By:
/s/
Louise L. Liu
Louise
L. Liu
Partner
cc:
Leann
Koh Bee Khee, Chief Executive Officer and Director, ELC Group Holdings Ltd.
Mitchell
S. Nussbaum. Angela Dowd, Lili Taheri and Julia Aryeh, Loeb & Loeb LLP