SEC Comment Letter 0000000000-25-003586 to BUUU Group Ltd (BUUU)
BUUU Group Ltd
Date: April 3, 2025 · CIK: 0002047273 · Accession: 0000000000-25-003586
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286203
Letter
Re: BUUU Group Limited Registration Statement on Form F-1 Filed March 28, 2025 File No. 333-286203 Dear Chun Kit Yu:
April 3, 2025
Chun Kit Yu Chief Financial Officer BUUU Group Limited Flat B, 16/F, Ford Glory Plaza 37 Wing Hong Street Cheung Sha Wan, Hong Kong
We have reviewed your registration statement and have the following comment(s).
Please respond to this letter by amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments.
Registration Statement on Form F-1 Dilution, page 59
1. Your net tangible book value per Class A Ordinary Share before the offering appears to be $.13 rather than $1.34. Please revise or advise. 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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. April 3, 2025 Page 2
Please contact Amy Geddes at 202-551-3304 or Joel Parker at 202-551-3651 with any questions.
Sincerely,
Division of Corporation
Finance
Office of Trade &
Services
cc: Jason Ye
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 3, 2025 Chun Kit Yu Chief Financial Officer BUUU Group Limited Flat B, 16/F, Ford Glory Plaza 37 Wing Hong Street Cheung Sha Wan, Hong Kong Re: BUUU Group Limited Registration Statement on Form F-1 Filed March 28, 2025 File No. 333-286203 Dear Chun Kit Yu: We have reviewed your registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form F-1 Dilution, page 59 1. Your net tangible book value per Class A Ordinary Share before the offering appears to be $.13 rather than $1.34. Please revise or advise. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. April 3, 2025 Page 2 Please contact Amy Geddes at 202-551-3304 or Joel Parker at 202-551-3651 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jason Ye </TEXT> </DOCUMENT>