<SEC-DOCUMENT>0001213900-22-039100.txt : 20240430
<SEC-HEADER>0001213900-22-039100.hdr.sgml : 20240430
<ACCEPTANCE-DATETIME>20220713151633
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-22-039100
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220713

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Junee Ltd
		CENTRAL INDEX KEY:			0001897087
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		STUDIO 20, 11/F., INTERNATIONAL PLAZA
		STREET 2:		20 SHEUNG YUET ROAD, KOWLOON
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
		BUSINESS PHONE:		852-270 7733

	MAIL ADDRESS:	
		STREET 1:		STUDIO 20, 11/F., INTERNATIONAL PLAZA
		STREET 2:		20 SHEUNG YUET ROAD, KOWLOON
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>JUNEE LTD</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">July 13, 2022</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Trade and Services</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mail Stop 3561</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Attn: Suying Li, Angela Lumley, Stacey Peikin,
Jennifer Lopez Molina</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Junee Ltd</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amendment No.4 to Draft Registration Statement on Form F-1</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed May 31, 2022</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CIK No. 0001897087</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Ms. Li, Ms. Lumley, Ms. Peikin and Ms. Molina:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Junee Limited (the &ldquo;<B>Company</B>&rdquo;,
&ldquo;<B>Junee</B>,&rdquo; &ldquo;<B>we</B>&rdquo;, &ldquo;<B>us</B>&rdquo; or &ldquo;<B>our</B>&rdquo;) hereby transmits its response
to the letter received from the staff (the &ldquo;<B>Staff</B>&rdquo;) of the U.S. Securities and Exchange Commission (the &ldquo;<B>SEC</B>&rdquo;
or &ldquo;<B>Commission</B>&rdquo;) on June 29, 2022, regarding our fourth amended draft Registration Statement on Form F-1 submitted
on May 31, 2022. For ease of reference, we have repeated the Commission&rsquo;s comments in this response and numbered them accordingly.
A Registration Statement on Form F-1 (the &ldquo;<B>Registration Statement</B>&rdquo;) is being filed to accompany this letter.&nbsp;<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Cover Page</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>1. We note your disclosure in response to comment
1. Both on the cover page and in the summary risk factors and risk factors sections, where you describe how cash is transferred through
your organization, please expand to disclose that, to the extent cash in the business is in Hong Kong or a Hong Kong entity, the funds
may not be available to fund operations or for other use outside of Hong Kong due to interventions in or the imposition of restrictions
and limitations on the ability of you or your subsidiaries by the PRC government to transfer cash. We note the cross-reference to this
discussion; however, please provide similar disclosure above, in addition to the cross-reference.&nbsp;</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response: </B>In response to the Staff&rsquo;s
comment, we revised our disclosure on the cover page and in the summary of risk factors and risk factor sections of the Registration Statement,
where we describe how cash is transferred through our organization. We also revised the Registration Statement to disclose that, to the
extent cash in the business is in Hong Kong or a Hong Kong entity, the funds may not be available to fund operations or for other use
outside of Hong Kong, due to interventions in, or the imposition of, restrictions and limitations on the ability of us or our Hong Kong
subsidiary by the PRC government to transfer cash.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Summary of Risk Factors</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Risk Related to Our Corporate Structure, page 5</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>2. We note your disclosure here and throughout
the prospectus that &ldquo;Our Company currently does not have any substantive operations in Mainland China. Accordingly, the laws and
regulations of the PRC do not currently have any material impact on our business, financial condition, and results of operations.&rdquo;
Balance this disclosure here and throughout the prospectus with a discussion of the possible ramifications if the company did become subject
to PRC laws/authorities, including that it could incur material costs to ensure compliance, be subject to fines, experience devaluation
of securities or delisting, no longer conduct offerings to foreign investors, and no longer be permitted to continue its current business
operations.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response:</B> In response to the Staff&rsquo;s
comment, we revised our disclosure in the summary of risk factors on page 5 and throughout the Registration Statement. We acknowledged
the Staff&rsquo;s comment and respectfully advise the Staff that we have previously disclosed on pages 8 and 22 of the Registration Statement
that if we were to become subject to PRC laws, it would &ldquo;unfavorably impact the ability or the way we conduct our business, could
require us to change certain aspects of our business to ensure compliance, which could decrease demand for our services, reduce revenues,
increase costs, require us to obtain more licenses, permits, approvals or certificates, or subject us to additional liabilities. To the
extent any new or more stringent measures are required to be implemented, our business, financial condition and results of operations
could be adversely affected and such measured could materially decrease the value of our Ordinary Shares, potentially rendering it worthless.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Summary of Risk Factors, page 2</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>3. We note your disclosure in response to comment
3. Please further revise your disclosure in the summary of risk factors to individually and specifically address the risks and uncertainties
regarding the enforcement of laws and that rules and regulations in China can change quickly with little advance notice.&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>For each risk here including the risks also
described on the cover page, provide an individual cross-reference to the title of the relevant detailed risk factor, rather than only
the page number</B>.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response:</B> In response to the Staff&rsquo;s
comment, we further revised our disclosure on pages 5 and 28 of the Registration Statement, and respectfully advise the Staff that we
have disclosed individually, and specifically addressed, the risks and uncertainties regarding the enforcement of laws and that rules
and regulations in China can change quickly with little advance notice under the heading &ldquo;Summary of Risk Factors--Risks Related
to our Corporate Structure&rdquo; on page 6 and &ldquo;Summary of Risk Factors--Risks Related to Doing Business in Hong Kong&rdquo; on
page 7 of the Registration Statement. For each risk summarized, including the risks also described on the cover page, we have provided
an individual cross-reference to the title of the relevant detailed risk factor, in addition to the page number.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Recent Regulatory Developments in the PRC, page 10</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>4. We note your disclosure in response to comment 5. Please expand
your disclosure to:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&bull; State affirmatively whether
you have received all requisite permissions or approvals and whether any permissions or approvals have been denied; and</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&bull; Specifically address the consequences
to you and your investors if you or your subsidiaries (i) do not receive or maintain required permissions or approvals, (ii) inadvertently
conclude that such permissions or approvals are not required, or (iii) applicable laws, regulations, or interpretations change and you
are required to obtain such permissions or approvals in the future. We note your current disclosure on pages 11 and 12. Please do not
limit your discussion to consequences if the CSRC or any other governmental agency subsequently determines that approval was needed for
the completion of this offering.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Response: </B>In response to the Staff&rsquo;s comment, we revised
page 9 of the Registration Statement to state affirmatively that we have received all requisite permissions or approvals and that no
permissions or approvals have been denied. In addition, we revised our disclosure on pages 9, 10 and 11 of the Registration Statement
to specifically address the consequences to us and our investors if we or our subsidiary (i) do not receive or maintain required permissions
or approvals, (ii) inadvertently conclude that such permissions or approvals are not required, or (iii) are required to obtain such permissions
or approvals in the future if applicable laws, regulations, or interpretations change. Further, we revised on pages 10 and 11to expand
our discussion beyond the consequences if the CSRC or any other governmental agency subsequently determines that approval was needed
at any stage of this Offering.<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>5. We note your statements that &ldquo;neither we nor our subsidiary
is covered by permission requirements from CSRC or any other governmental agency that is required to approve our operations...[or...list]
on an exchange in the U.S.&rdquo; and &ldquo;...neither we nor our subsidiary is covered by permission requirements from the CAC or any
other government agency that is required to approve our operations.&rdquo; Please expand these statements here and in your risk factors
to disclose the basis for these conclusions.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Response: In response to the Staff&rsquo;s comment, we revised and
expanded the disclosure on pages 10, 23, 24 and 25 of the Registration Statement to disclose the basis for concluding that &ldquo;neither
we nor our subsidiary is covered by permission requirements from CSRC or any other governmental agency that is required to approve our
operations...[or...list] on an exchange in the U.S.&rdquo; and &ldquo;...neither we nor our subsidiary is covered by permission requirements
from the CAC or any other government agency that is required to approve our operations.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Management&rsquo;s Discussion and Analysis of Financial Condition and
Results of Operations</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Impact of COVID-19 on Our Business, page 50</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>6. We note your disclosure that the &ldquo;outbreak
of COVID-19 in Hong Kong in early 2022 has put some of OPS HK&rsquo;s projects on hold.&rdquo; Please disclose (1) whether your business segments,
products, lines of service, projects, or operations are materially impacted by any recent pandemic-related lockdowns in China or Hong
Kong and (2) the impact of consumer demand declines in China or Hong Kong. In addition, discuss any steps you are taking to mitigate adverse
impacts to your business.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response: </B>In response to the Staff&rsquo;s
comment, we revised our disclosure on page 50 of Registration Statement to provide that (1) our business segments, products, lines of
service, projects, or operations are not materially impacted by any recent pandemic-related lockdowns in China or Hong Kong, and (2)
that a downturn in Hong Kong&rsquo;s economy may lead to a decline in our consumer&rsquo;s demand in Hong Kong, which would likely adversely
affect our business. We further revised our disclosure to provide that we and our subsidiary would endeavor to seek new business opportunities
and take a conservative approach on cost budgeting, including but not limited to, withholding distribution of staff bonuses, reconsidering
staffing needs and applying pressure in pricing negotiations with subcontractors and suppliers.<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Exhibit, page II-3</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>7. We note your disclosure that &ldquo;as
confirmed by our PRC counsel, Jincheng Tongda &amp; Neal Law Firm, as of the date of this prospectus, neither we nor our subsidiary
is covered by permission requirements from CSRC or any other governmental agency that is required to approve our operations&rdquo;
and &ldquo;[a]s confirmed by our PRC counsel, Jincheng Tongda &amp; Neal Law Firm, based on their understanding of the PRC laws and
regulations that are currently in effect, neither we nor our subsidiary, OPS HK, are currently subject to the cybersecurity review
by the CAC as provided under the Measures.&rdquo; Please ensure that you provide counsel&rsquo;s consent. In this regard, we note
that the legal opinion filed as Exhibit 99.11 is limited to Article 177 of PRC Securities Law.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response: </B>We acknowledged the Staff&rsquo;s
comment and respectfully advise the Staff that our PRC counsel, Jincheng Tongda &amp; Neal Law Firm, has provided their consent, filed
as Exhibit 23.4 to the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Lisa Forcht, Esq., of Hunter Taubman Fischer&amp;
Li LLC, at 646-315-0496.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yuk Ki (Francis) Chan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;&nbsp;&nbsp; </FONT></TD>
    <TD STYLE="width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yuk Ki (Francis) Chan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Lisa Forcht, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Hunter Taubman Fischer &amp; Li LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
