SEC Comment Letter for DT House Ltd (CIK 0002047713) — Sep 17, 2025
DT House Ltd (CIK 0002047713)
Date: Sept. 17, 2025 · CIK: 0002047713 · Accession: 0000000000-25-010142
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285475
Letter
September 17, 2025 Yuran Yin Chief Executive Officer DT House Ltd First Floor, Incubator Building Masdar City, Abu Dhabi, United Arab of Emirates Re:DT House Ltd Amendment No. 4 to Registration Statement on Form F-1 Filed September 5, 2025 File No. 333-285475 Dear Yuran Yin: 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. 4 to Registration Statement on Form F-1 filed September 5, 2025 Exhibit Index, page II-5 1.Please file a revised opinion of counsel that covers the increased number of ordinary shares being registered in the offering. We note that Exhibit 5.1 reflects an offering of "up to 1,875,000 Ordinary Shares."
September 17, 2025 Page 2 Please contact Doug Jones at 202-551-3309 or Lyn Shenk at 202-551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Rebekah Reed at 202-551-5332 or Lilyanna Peyser at 202-551-3222 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Virginia Tam
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September 17, 2025
Yuran Yin
Chief Executive Officer
DT House Ltd
First Floor, Incubator Building
Masdar City, Abu Dhabi, United Arab of Emirates
Re:DT House Ltd
Amendment No. 4 to Registration Statement on Form F-1
Filed September 5, 2025
File No. 333-285475
Dear Yuran Yin:
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. 4 to Registration Statement on Form F-1 filed September 5, 2025
Exhibit Index, page II-5
1.Please file a revised opinion of counsel that covers the increased number of ordinary
shares being registered in the offering. We note that Exhibit 5.1 reflects an offering of
"up to 1,875,000 Ordinary Shares."
September 17, 2025
Page 2
Please contact Doug Jones at 202-551-3309 or Lyn Shenk at 202-551-3380 if you
have questions regarding comments on the financial statements and related matters. Please
contact Rebekah Reed at 202-551-5332 or Lilyanna Peyser at 202-551-3222 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Virginia Tam