CORRESP Filing
Platinum Analytics Cayman Ltd
Date: Aug. 5, 2025 · CIK: 0002053033 · Accession: 0001641172-25-022207
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287134
Referenced dates: August 4, 2025
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Technology Platinum Analytics Cayman Limited Amendment No. 2 to Registration Statement on Form F-1 Filed July 21, 2025 File No. 333-287134
Dear Messrs. Kim, Krikorian, Graham, and Austin:
On behalf of our client, Platinum Analytics Cayman Limited (the " Company "), we hereby provide a response to the comments issued in a letter dated August 4, 2025 (the " Staff's Letter ") regarding the Company's Amendment No. 2 to Registration Statement on Form F-1 (the "Amendment No. 2"). Contemporaneously, we are filing the Amendment No. 3 to the Registration Statement on Form F-1 via Edgar (the " Amendment No. 3 ").
In order to facilitate the review by the staff of the Securities and Exchange Commission (the " Staff ") of the Amendment No. 3, we have responded, on behalf of the Company, to the comments set forth in the Staff's Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff's comments and correspond to the numbered paragraph in the Staff's Letter.
Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com
For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.
United States Securities and Exchange Commission August 5, 2025 Page
Amendment No 2. to Registration Statement on Form F-1
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Recent accounting pronouncements, page F-17
1. The dates and years referred to in the ASUs appear to have been updated to 2024 when they are supposed to be 2023. Please revise.
Response : The Company notes the Staff's comment and has updated the disclosures on page F-17 accordingly.
Please call me at 212-407-4089 if you would like additional information with respect to any of the foregoing. Thank you.
Sincerely,
/s/
Andrei Sirabionian, Esq.
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CORRESP 1 filename1.htm L oeb & L oeb LLP 901 New York Avenue, N.W. Main 202.618.5000 Washington, D.C. 20001 Fax 202.217.2554 345 Park Avenue Main 212.407.4000 New York, NY 10154 Fax 212.407.4990 August 5, 2025 United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attn: Amanda Kim Stephen Krikorian Marion Graham Mitchell Austin Re: Platinum Analytics Cayman Limited Amendment No. 2 to Registration Statement on Form F-1 Filed July 21, 2025 File No. 333-287134 Dear Messrs. Kim, Krikorian, Graham, and Austin: On behalf of our client, Platinum Analytics Cayman Limited (the " Company "), we hereby provide a response to the comments issued in a letter dated August 4, 2025 (the " Staff's Letter ") regarding the Company's Amendment No. 2 to Registration Statement on Form F-1 (the "Amendment No. 2"). Contemporaneously, we are filing the Amendment No. 3 to the Registration Statement on Form F-1 via Edgar (the " Amendment No. 3 "). In order to facilitate the review by the staff of the Securities and Exchange Commission (the " Staff ") of the Amendment No. 3, we have responded, on behalf of the Company, to the comments set forth in the Staff's Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff's comments and correspond to the numbered paragraph in the Staff's Letter. Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership. United States Securities and Exchange Commission August 5, 2025 Page 2 Amendment No 2. to Registration Statement on Form F-1 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Recent accounting pronouncements, page F-17 1. The dates and years referred to in the ASUs appear to have been updated to 2024 when they are supposed to be 2023. Please revise. Response : The Company notes the Staff's comment and has updated the disclosures on page F-17 accordingly. Please call me at 212-407-4089 if you would like additional information with respect to any of the foregoing. Thank you. Sincerely, /s/ Andrei Sirabionian, Esq. Andrei Sirabionian, Esq. Partner cc: Huiyi Zheng, Chief Executive Officer and Director of Platinum Analytics Cayman Limited.