SEC Comment Letter for TechCreate Group Ltd. (TCGL) (CIK 0002047190) (TCGLF) — Jun 23, 2025
TechCreate Group Ltd. (TCGL) (CIK 0002047190)
Date: June 23, 2025 · CIK: 0002047190 · Accession: 0000000000-25-006530
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Letter
June 23, 2025 Lim Heng Hai Chief Executive Officer TechCreate Group Limited 336 Smith Street, #06-303, New Bridge Centre Singapore 050336 Re:TechCreate Group Limited Amendment No. 2 to Draft Registration Statement on Form F-1 Submitted June 9, 2025 CIK No. 0002047190 Dear Lim Heng Hai: We have reviewed your amended draft registration statement and have the following comment. 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 our 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 March 20, 2025 letter. Amendment No. 2 to Draft Registration Statement on Form F-1 Consolidated Balance Sheets, page F-3 1.We note your response to prior comment 3 which commented on the presentation of receivables from sale of stock to a shareholder. Please explain how your presentation complies with SEC SAB Topic 4(E).
June 23, 2025 Page 2 Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202- 551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Marion Graham at 202-551-6521 or Jan Woo at 202-551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc:Meng Ding
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June 23, 2025
Lim Heng Hai
Chief Executive Officer
TechCreate Group Limited
336 Smith Street, #06-303, New Bridge Centre
Singapore 050336
Re:TechCreate Group Limited
Amendment No. 2 to Draft Registration Statement on Form F-1
Submitted June 9, 2025
CIK No. 0002047190
Dear Lim Heng Hai:
We have reviewed your amended draft registration statement and have the following
comment.
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 our 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 March 20, 2025 letter.
Amendment No. 2 to Draft Registration Statement on Form F-1
Consolidated Balance Sheets, page F-3
1.We note your response to prior comment 3 which commented on the presentation of
receivables from sale of stock to a shareholder. Please explain how your presentation
complies with SEC SAB Topic 4(E).
June 23, 2025
Page 2
Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202-
551-3488 if you have questions regarding comments on the financial statements and related
matters. Please contact Marion Graham at 202-551-6521 or Jan Woo at 202-551-3453 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Meng Ding