CORRESP Filing
ETOILES CAPITAL GROUP CO., LTD
Date: Aug. 5, 2025 · CIK: 0002058349 · Accession: 0001213900-25-071994
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287302
Letter
Prime Number Capital LLC
27F 12E 49th Street
New York, NY, 10017
August 5, 2025
VIA EDGAR
U.S. Securities & Exchange Commission
Office of Trade & Services
Division of Corporation Finance
100 F Street, NE
Attn: Ms. Alyssa Wall
Ms. Cara Wirth
Re: Etoiles Capital Group Co., Ltd
Registration Statement on Form F-1
Initially Filed May 15, 2025, as amended
File No. 333-287302 (the "Registration Statement")
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Etoiles Capital Group Co., Ltd that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on August 7, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus dated June 2, 2025 as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as the representative of the several underwriters, represents that the several underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Please contact Ye & Associates, P.C., counsel of the representative of the underwriters, at 929-300-7489 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
* * *
[ Signature Page Follows ]
Very truly yours,
As representative of the underwriters
Show Raw Text
CORRESP 1 filename1.htm Prime Number Capital LLC 27F 12E 49th Street New York, NY, 10017 August 5, 2025 VIA EDGAR U.S. Securities & Exchange Commission Office of Trade & Services Division of Corporation Finance 100 F Street, NE Attn: Ms. Alyssa Wall Ms. Cara Wirth Re: Etoiles Capital Group Co., Ltd Registration Statement on Form F-1 Initially Filed May 15, 2025, as amended File No. 333-287302 (the "Registration Statement") Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Etoiles Capital Group Co., Ltd that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on August 7, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Loeb & Loeb LLP, request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus dated June 2, 2025 as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned, as the representative of the several underwriters, represents that the several underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Please contact Ye & Associates, P.C., counsel of the representative of the underwriters, at 929-300-7489 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter. * * * [ Signature Page Follows ] Very truly yours, As representative of the underwriters Prime Number Capital LLC By: /s/ Shenghui Yang Name: Shenghui Yang Title: Chief Executive Officer [ Signature Page to Underwriter's Acceleration Request Letter ]