SEC Comment Letter for C&K Group Ltd (CIK 0002054947) — Sep 3, 2025
C&K Group Ltd (CIK 0002054947)
Date: Sept. 3, 2025 · CIK: 0002054947 · Accession: 0000000000-25-009461
AI Filing Summary & Sentiment
File numbers found in text: 333-287713
Letter
September 3, 2025 Cheng Ka Ki Chief Executive Officer C&K Group Ltd Flat 3309-11, 33/F, Tower 5, The Gateway, No. 15 Canton Road Tsim Sha Tsui, Kowloon, Hong Kong Re:C&K Group Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed on August 25, 2025 File No. 333-287713 Dear Cheng Ka Ki: We have reviewed your amended registration statement and have the following comments. 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. Unless we note otherwise, any references to prior comments are to comments in our June 12, 2025 letter. Amendment No. 1 to Form F-1 filed on August 25, 2025 Resale Prospectus, page Alt-1 1.We note your disclosure indicating that "[n]o sales of the Class A Ordinary Shares covered by this prospectus shall occur until the Class A Ordinary Shares sold in our initial public offering begin trading on the Nasdaq Capital Market." Please revise to state the price at which the initial public offering shares will be sold prior to the sale of the Class A ordinary shares by the selling shareholders. 2.Please revise to include a table of contents for the resale prospectus.
September 3, 2025 Page 2 Please contact Jeff Gordon at 202-551-3866 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Please contact Sarah Sidwell at 202-551-4733 or Erin Purnell at 202-551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Anna Wang
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September 3, 2025
Cheng Ka Ki
Chief Executive Officer
C&K Group Ltd
Flat 3309-11, 33/F, Tower 5, The Gateway, No. 15 Canton Road
Tsim Sha Tsui, Kowloon, Hong Kong
Re:C&K Group Ltd
Amendment No. 1 to Registration Statement on Form F-1
Filed on August 25, 2025
File No. 333-287713
Dear Cheng Ka Ki:
We have reviewed your amended registration statement and have the following
comments.
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. Unless we note
otherwise, any references to prior comments are to comments in our June 12, 2025 letter.
Amendment No. 1 to Form F-1 filed on August 25, 2025
Resale Prospectus, page Alt-1
1.We note your disclosure indicating that "[n]o sales of the Class A Ordinary Shares
covered by this prospectus shall occur until the Class A Ordinary Shares sold in our
initial public offering begin trading on the Nasdaq Capital Market." Please revise to
state the price at which the initial public offering shares will be sold prior to the sale
of the Class A ordinary shares by the selling shareholders.
2.Please revise to include a table of contents for the resale prospectus.
September 3, 2025
Page 2
Please contact Jeff Gordon at 202-551-3866 or Andrew Blume at 202-551-3254 if you
have questions regarding comments on the financial statements and related matters. Please
contact Sarah Sidwell at 202-551-4733 or Erin Purnell at 202-551-3454 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Anna Wang