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UPLOAD Filing

Happy City Holdings Ltd
Date: Aug. 27, 2025 · CIK: 0002046656 · Accession: 0000000000-25-009178

Offering / Registration Process Regulatory Compliance Financial Reporting

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Date
August 27, 2025
Author
Suk Yee Kwan
Form
UPLOAD
Company
Happy City Holdings Ltd

Letter

August 27, 2025 Suk Yee Kwan Chief Executive Officer Happy City Holdings Ltd 30 Cecil Street #19-08 Prudential Tower Singapore Re:Happy City Holdings Ltd Draft Registration Statement on Form F-1 Submitted August 15, 2025 CIK No. 0002046656 Dear Suk Yee Kwan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Mengyi "Jason" Ye, Esq.

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August 27, 2025
Suk Yee Kwan
Chief Executive Officer
Happy City Holdings Ltd
30 Cecil Street
#19-08 Prudential Tower
Singapore
Re:Happy City Holdings Ltd
Draft Registration Statement on Form F-1
Submitted August 15, 2025
CIK No. 0002046656
Dear Suk Yee Kwan:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Mengyi "Jason" Ye, Esq.