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SEC Company Response from Mak Don Don Inc (CIK 0002087277) — Dec 3, 2025

Mak Don Don Inc (CIK 0002087277)
Date: Dec. 3, 2025 · CIK: 0002087277 · Accession: 0001683168-25-008851

AI Filing Summary & Sentiment

File numbers found in text: 024-12679

Date
December 3, 2025
Author
/s/ Mau Kin Lau
Form
CORRESP
Company
Mak Don Don Inc (CIK 0002087277)

Letter

Mak Don Don

505 Montgomery Street Tel: 646-287-2368

10th and 11th Floor www.makdondon.com

San Francisco, CA 94111

December 3, 2025

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re: Re: Mak Don Don, Inc.

CIK: 0002087277

Form 1-A / Regulation A Tier 2 Offering

Filed: November 21, 2025

Registration No.: 024-12679

Request for Qualification

Requested Date: December 4, 2025, 10:00 am Eastern Standard Time

Gentlemen and Ladies:

Mak Don Don, Inc. (the “Company”) hereby requests that the above-referenced Offering Statement on Form 1-A (File No. 024-12679) be declared qualified at the “Requested Date” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

· should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Offering Statement on Form 1-A (the “Filing”) effective, it does not foreclose the Commission from taking any action with respect to the Filing;

· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and

· the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your courtesies and please contact us at your convenience if you require any additional information.

Very truly yours,
/s/ Mau Kin Lau

Show Raw Text
CORRESP
1
filename1.htm

Mak Don Don

  505 Montgomery Street
  Tel: 646-287-2368

  10th and 11th Floor
  www.makdondon.com

  San Francisco, CA 94111

December 3, 2025

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

    Re:
    Re: Mak Don Don, Inc.

CIK: 0002087277

Form 1-A / Regulation A Tier 2 Offering

Filed: November 21, 2025

Registration No.: 024-12679

    Request for Qualification

    Requested Date: December 4, 2025, 10:00 am Eastern Standard Time

Gentlemen and Ladies:

Mak Don Don, Inc. (the “Company”)
hereby requests that the above-referenced Offering Statement on Form 1-A (File No. 024-12679) be declared qualified at the “Requested
Date” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the
Company hereby acknowledges that:

    ·
    should the Securities and Exchange Commission (the “Commission”)
or the staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority,
declare the Offering Statement on Form 1-A (the “Filing”) effective, it does not foreclose the Commission from taking any
action with respect to the Filing;

    ·
    the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the Filing; and

    ·
    the Company may not assert Staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United
States.

Thank you for your courtesies and please contact
us at your convenience if you require any additional information.

    Very truly yours,

    /s/ Mau Kin Lau

Name: Man Kin Lau

Title: President, CEO and Director