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UPLOAD Filing

BUUU Group Ltd
Date: May 27, 2025 · CIK: 0002047273 · Accession: 0000000000-25-005564

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File numbers found in text: 333-286203

Date
May 27, 2025
Author
Finance
Form
UPLOAD
Company
BUUU Group Ltd

Letter

Re: BUUU Group Limited Amendment No. 1 to Registration Statement on Form F-1 Filed May 20, 2025 File No. 333-286203 Dear Chun Kit Yu:

May 27, 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 amended 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.

Amendment No. 1 to Registration Statement on Form F-1 General

1. We note that the prospectus cover page as well as the legal opinion filed as Exhibit 5.1 state that the over-allotment option is exercisable for a period of 45 days after the closing of the offering. However, page 17 of the prospectus summary in the section captioned "Over-Allotment" indicates that the underwriters option is only exercisable for 15 days from the effective date of the registration statement. Please reconcile or advise. May 27, 2025 Page 2

Please contact Rucha Pandit at 202-551-6022 or Donald Field at 202-551-3680 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>
 May 27, 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
 Amendment No. 1 to Registration Statement on Form F-1
 Filed May 20, 2025
 File No. 333-286203
Dear Chun Kit Yu:

 We have reviewed your amended 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.

Amendment No. 1 to Registration Statement on Form F-1
General

1. We note that the prospectus cover page as well as the legal opinion
filed as Exhibit
 5.1 state that the over-allotment option is exercisable for a period of
45 days after the
 closing of the offering. However, page 17 of the prospectus summary in
the section
 captioned "Over-Allotment" indicates that the underwriters option is
only exercisable
 for 15 days from the effective date of the registration statement.
Please reconcile or
 advise.
 May 27, 2025
Page 2

 Please contact Rucha Pandit at 202-551-6022 or Donald Field at
202-551-3680 with
any questions.

 Sincerely,

 Division of Corporation
Finance
 Office of Trade &
Services
cc: Jason Ye
</TEXT>
</DOCUMENT>