<SEC-DOCUMENT>0001213900-24-092108.txt : 20250904
<SEC-HEADER>0001213900-24-092108.hdr.sgml : 20250904
<ACCEPTANCE-DATETIME>20241030131018
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-092108
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Rich Sparkle Holdings Ltd
		CENTRAL INDEX KEY:			0002031688
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				000000000

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		PORTION 2, 12TH FLOOR, THE CENTER
		STREET 2:		99 QUEEN'S ROAD CENTRAL
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
		BUSINESS PHONE:		(852) 6604 0990

	MAIL ADDRESS:	
		STREET 1:		PORTION 2, 12TH FLOOR, THE CENTER
		STREET 2:		99 QUEEN'S ROAD CENTRAL
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
</SEC-HEADER>
<DOCUMENT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">October 30, 2024</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">Ms. Rebekah Reed/Mr. Donald Field</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">Office of Real Estate &amp; Construction</P>

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

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

<TABLE CELLPADDING="0" STYLE="width: 100%">
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    <TD STYLE="font: 12pt Times New Roman, Times, Serif; width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="text-align: left">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">Rich Sparkle Holdings Ltd (the &ldquo;<B>Company</B>&rdquo;)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">Draft Registration Statement on Form F-1</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">Submitted September 13, 2024</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">CIK No. 0002031688</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Ms. Rebekah/Mr. Donald Field</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">As counsel for the Company and
on its behalf, this letter is being submitted in response to the letter dated October 7, 2024 from the Securities and Exchange Commission
(the &ldquo;<B>Commission</B>&rdquo;) in which the staff of the Commission (the &ldquo;<B>Staff</B>&rdquo;) commented on the above-referenced
Draft Registration Statement on Form F-1 (the &ldquo;<B>Form F-1</B>&rdquo;).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the Staff&rsquo;s convenience, the Staff&rsquo;s
comment has been stated below in its entirety, with the Company&rsquo;s response set out immediately underneath such comment.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Draft Registration Statement on Form F-1 submitted
September 13, 2024</U></B></P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Please revise to clearly acknowledge that Chinese regulatory authorities could disallow your holding
company structure, which would likely result in a material change in your operations and/or a material change in the value of the securities
you are registering for sale, including that it could cause the value of such securities to significantly decline or become worthless.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the relevant disclosure on the cover page to clearly acknowledge that the PRC regulatory
authorities could disallow this structure which would likely result in a material change in the Group&rsquo;s operations in Hong Kong
and/or a material change in the value of the securities Rich Sparkle is registering for sale, including that it could cause the value
of such securities to significantly decline or be worthless.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>Please revise to clearly state that there are legal and operational risks associated with being in
or having the majority of the company&rsquo;s operations in Hong Kong, and make clear whether these risks could result in a material change
in your operations and/or the value of the securities you are registering for sale or could significantly limit of completely hinder your
ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless.
Additionally, please revise to include additional cross-references to individual risk factors related to your operations in Hong Kong.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the relevant disclosure on the cover page to clearly state that there are legal and operational
risks associated with being in or having the majority of the company&rsquo;s operations in Hong Kong and made clear that the risks could
result in a material change in the Group&rsquo;s operations and/or the value of the securities Rich Sparkle is registering for sale or
could significantly limit or completely hinder the Company&rsquo;s ability to offer or continue to offer securities to investors and could
cause the value of such securities to significantly decline or be worthless. We have also included a cross-reference to the relevant risk
factors related to the Group&rsquo;s operations in Hong Kong.</P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>Revise to provide a more detailed description of how cash is transferred through your organisation.
Additionally please revise to include additional cross-references to individual risk factors related to your operations in Hong Kong.
</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the relevant disclosure on the cover page to describe how cash is transferred through the
organization of the Group. We have also included a cross-reference to the relevant risk factors related to our operations in Hong Kong.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>Disclose on the cover page how regulatory actions related to data security or antimonopoly concerns
in Hong Kong have or may impact the company&rsquo;s ability to conduct its business, accept foreign investment or list on a U.S. or foreign
exchange. In this regard, we note that your disclosure focuses only on PRC-specific regulations without also addressing Hong Kong-specific
regulations.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the relevant disclosure on the cover page to address the potential impact of regulatory
actions related to data security or antimonopoly concerns in Hong Kong on the Group&rsquo;s ability to conduct its business, accept foreign
investment or list on a U.S. or foreign exchange. In addition, we have added relevant risk factors in relation to Hong Kong-specific regulations
regarding data security and competition on the Risk Factors section, in particular, &ldquo;<I>Risk Factors&nbsp;&mdash;&nbsp;Compliance
with Hong Kong&rsquo;s Personal Data (Privacy) Ordinance and any such other existing or future data privacy related laws, regulations
and governmental orders may entail significant expenses and could materially affect our business</I>&rdquo; on page 29, and &ldquo;<I>Risk
Factors &mdash;Compliance with Hong Kong&rsquo;s Competition Ordinance and any such other existing or future competition laws, regulations
and governmental orders may entail significant expenses and could materially affect our business</I>&rdquo; on page 30.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Conventions that Apply to this Prospectus, page
ii</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>We note that your definition of China and the PRC excludes Hong Kong and Macau. Please clarify, either
in the definition itself or in an appropriate discussion of legal and operational risks, that the legal and operational risks associated
with operating in China also apply to your operations in Hong Kong.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have distinguished the definitions of &ldquo;China&rdquo; from that of &ldquo;Mainland China&rdquo; and
revised globally the references to &ldquo;China&rdquo; and &ldquo;Mainland China&rdquo; throughout the Form F-1.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Prospectus Summary, page 1</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>6.</B></TD><TD STYLE="text-align: justify"><B>Provide a clear description of how cash is transferred through your organization. Quantify any cash
flows and transfers of other assets by type that have occurred between the holding company and its subsidiaries, and direction of transfer.
Quantify any dividends or distributions that a subsidiary has made to the holding company and which entity made such transfer, and their
tax consequences. Similarly quantify dividends or distributions made to U.S. investors, the source, and their tax consequences. Your disclosure
should make clear if no transfers, dividends, or distributions have been made to date. Describe any restrictions on foreign exchange and
your ability to transfer cash between entities, across borders, and to U.S. investors. Describe any restrictions and limitations on your
ability to distribute earnings from the company, including your subsidiaries, to the parent company and U.S. investors.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the relevant disclosure on the cover page and page 3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Corporate History and Structure, page 2</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>7.</B></TD><TD STYLE="text-align: justify"><B>Please revise the diagram of your corporate structure to identify clearly the entity in which investors
are purchasing their interest and the entity(ies) in which the company&rsquo;s operations are conducted. Consider adding footnote or narrative
disclosure as applicable.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the diagrams on pages 3 and 60 and included additional footnotes to identify the entity
in which investors are purchasing and the entity in which the company&rsquo;s operations are conducted.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Risks Relating to Doing Business in Hong Kong and
the PRC, page 3</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>8.</B></TD><TD STYLE="text-align: justify"><B>Where you state that the PRC government &ldquo;may intervene or influence [y]our operations,&rdquo;
please revise to acknowledge further that such intervention or influence may happen at any time. Make conforming revisions to the risk
factors at page 15. Additionally, please revise so that each summary risk factor in this section includes a cross-reference to the relevant
individual detailed risk factor, including page number.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the disclosure specifically on pages 4 and 23 and globally to acknowledge further that such
intervention or influence may happen at any time with little advance notice. We have also included cross-reference to the relevant individual
detailed risk factor with page numbers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>9.</B></TD><TD STYLE="text-align: justify"><B>State here and in the risk factors, as you have on the cover page, that to the extent cash or assets
in the business is in Hong Kong or a Hong Kong entity, the funds or assets 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 or assets.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the disclosure on pages 3, 6 and 34.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Permission Required From Hong Kong and Chinese
Authorities, page 9</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>10.</B></TD><TD STYLE="text-align: justify"><B>Please revise to affirmatively identify the &ldquo;requisite permissions or approvals from the Hong
Kong authorities&rdquo; that you and your subsidiaries must obtain to operate your business, and where you state that all such permissions
and approvals have been received, please also state whether any permissions or approvals have been denied.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the relevant disclosure on the cover page and page 15 to affirmatively confirm that, apart
from business registration certificates, the Company and/or its subsidiaries are not required to obtain any permission or approval from
Hong Kong authorities to operate our business, and that the Operating Subsidiary, ANAP (HK), has received all requisite permissions or
approvals from the Hong Kong authorities to operate its businesses in Hong Kong, including but not limited to its business registration
certificates, and no permission or approval has been denied.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>11.</B></TD><TD STYLE="text-align: justify"><B>Please revise to clarify whether you have relied upon an opinion of counsel with respect to each of
your conclusions regarding permissions and approvals from Hong Kong and PRC authorities to operate your business and offer securities
to investors. For example, you stat that you have been &ldquo;advised by&rdquo; your Hong Kong counsel rather than clear indication of
an opinion. Additionally, it appears that you are not relying on an opinion of counsel regarding your conclusion that you and your subsidiaries
do not need any permissions and approvals from PRC authorities, including the Cybersecurity Administration of China (CAC) or the China
Securities Regulatory Commission (CSRC). If true, state as much and explain why such an opinion was not obtained.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, we have revised the relevant disclosure on pages 14 and 15 to specifically state the opinion and advice rendered by the Hong
Kong counsel and PRC counsel of the Company. We have also stated that, based on the opinion obtained from the PRC counsel, China Commercial
Law Firm, neither the Company nor its subsidiaries are currently required to obtain any permission or approval from the PRC authorities,
including the CSRC and CAC, to operate its business and offer the securities being registered to foreign investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Risk Related to Doing Business in Hong Kong and
the PRC, page 15</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>12.</B></TD><TD STYLE="text-align: justify"><B>In light of recent events indicating greater oversight by the CAC over data security, particularly
for companies seeking to list on a foreign exchange, please revise your risk factor disclosure to explain how this oversight impacts your
business and your offering and to what extent you believe that you are compliant with the regulations or policies that have been issued
by the CAC to date. Additionally, include risk factor disclosure explaining whether there are laws or regulations in Hong Kong that result
in oversight over data security, how this oversight impacts the company&rsquo;s business and the offering, and to what extent the company
believes that it is compliant with the regulations or policies that have been issued.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, we have revise our risk factor disclosure, see <I>&ldquo;Risk Factors &mdash; There remain uncertainties as to whether we will
be required to obtain approvals from the PRC authorities to list on the U.S. exchanges and offer securities in the future, and if required,
we cannot assure you we will be able to obtain such approval. We and our Operating Subsidiaries may become subject to a variety of PRC
laws and other obligations regarding data security in relation to offerings that are conducted overseas, and any failure to comply with
applicable laws and obligations could have a material and adverse effect on our business, financial condition and results of operations
and may hinder our ability to offer or continue to offer Ordinary Shares to investors and cause the value of our Ordinary Shares to significantly
decline or be worthless&rdquo;</I> on page 26.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">We have also included a risk factor <I>&ldquo;Compliance
with Hong Kong&rsquo;s Personal Data (Privacy) Ordinance and any such other existing or future data privacy related laws, regulations
and governmental orders may entail significant expenses and could materially affect our business&rdquo;</I> on page 29, to explain the
relevant laws and regulations in Hong Kong in relation to oversight over data security.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Industry, page 68</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>13.</B></TD><TD STYLE="text-align: justify"><B>We note your disclosure that this section contains information from an industry report commissioned
by you and prepared by CIC. Please file as an exhibit to the registration statement the consent of CIC required by Rule 436 under this
Securities Act.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, we have included on page II-3, the consent of China Insights Industry Consultancy Limited as Exhibit 99.11.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Business, page 68</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>14.</B></TD><TD STYLE="text-align: justify"><B>Please provide additional detail regarding the &ldquo;provisions of co-working space&rdquo; that you
describe as a service offered to your customers. Clarify where such space is located and whether you own or lease such space, and explain
how this service fits into the revenue categories of &ldquo;financial printing services,&rdquo; &ldquo;advisory services,&rdquo; and &ldquo;other
services&rdquo; discussed at page 58.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-align: justify; text-indent: -41.7pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the disclosures on pages 1, 62, 93 and 94.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Our Competitive Strengths, page 83</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>15.</B></TD><TD STYLE="text-align: justify"><B>Where you discuss your &ldquo;broad and diverse customer base,&rdquo; please contextualize your statement
that you have &ldquo;over 160 customers&rdquo; by disclosing the relevant measurement date or period for such amount. For example, explain
whether this is the number of customers you have had since formation, during a particular financial period, or something else. Provide
similar disclosure where you identify &ldquo;large customer base&rdquo; as a competitive strength at page 1 of the prospectus summary.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the disclosures on pages 1, 2 and 94.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Growth Strategies, page 84</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>16.</B></TD><TD STYLE="text-align: justify"><B>Please discuss the costs and timing associated with the growth strategies identified in this section.
For example, clarify the anticipated costs associated with &ldquo;procur[ing] {AI technologies} from third-party information technologies
vendors&rdquo; and &ldquo;recruit[ing] staff to support our expansion,&rdquo; and disclose when you expect to commence providing financial
printing services in the United States. Ensure that any risks associated with these growth strategies are properly addressed. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0pt">Response: In response
to the Staff&rsquo;s comment, we have revised the disclosures on pages 38 and 95.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Operation, page 86</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>17.</B></TD><TD STYLE="text-align: justify"><B>Please elaborate on the role of third party subcontractors within your business operations and the
extent to which you rely on them to provide services to customers. In this regard, we note your disclosure at page 27 that if suppliers
&ldquo;are unavailable to provide services to us...our operations, business, reputation, and profitability may be adversely affected,&rdquo;
as well as the fact that &ldquo;subcontracting fee&rdquo; comprised 39.5% and 45.1% of cost of services for the six months ended March 31,
2024 and year ended September 30, 2023, respectively. Disclose whether you have any standing contractual arrangement with the supplier
that accounted for over 10% of total cost of revenue for the six months ended March 31, 2024 and if so, disclose the material details
of such arrangement and file any related agreements as exhibits, or explain why you are not required to do so. Refer to Item 601(b)(10)
of Regulation S-K.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, we have revised the disclosures on page 99. In addition, the Group engages its suppliers on a one-off engagement and the Group
do not have any standing contractual agreement with our suppliers. As such, we belief that the agreements with our suppliers (including
the supplier that accounted for over 10% of total cost of revenue for the six months ended March 31, 2024) are not required to be filed
as exhibits.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Directors and Executive Officers, page 91</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>18.</B></TD><TD STYLE="text-align: justify"><B>Expand your biographical disclosure for Ka Wo Ng to provide additional information regarding his experience
and qualifications, including his business experience, functions, and areas of experience in the company and any principal business activities
performed outside the company. Refer to Item 6.A of Form 20-F.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, we have revised the biographical disclosure of Ka Wo, NG on page 102.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Employment Agreements and Director Agreements,
page 2</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>19.</B></TD><TD STYLE="text-align: justify"><B>You state that you &ldquo;will enter&rdquo; into employment agreements with each of your executive officers,
but also that these individuals &ldquo;have agreed&rdquo; to serve as executive officers for a period of three years. Please clarify whether
these employment agreements have been entered into, and file them as exhibits to the registration statement. Refer to Item 601(b)(10)(iii)
of Regulation S-K.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, we have revised the disclosure on page 103 and included on page II-3, the form of employment agreement between the Company and
its executive officers as Exhibit 10.2.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Related Party Transactions, page 98</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>20.</B></TD><TD STYLE="text-align: justify"><B>Please revise to provide the information called for by Item 7.B of Form 20-F with respect to each related
party transaction required to be disclosed in this section. In this regard, we note that you have disclosed a related party balance as
of certain dates without discussing the underlying loans and/or other transactions (i.e., the &ldquo;advances from the related company&rdquo;)
that resulted in such balance. Please also ensure that any outstanding amount due to Superb Prospect Group Ltd. is also disclosed as of
the most recent practicable date. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: We note the
Staff&rsquo;s comment, and respectfully advise that we have revised page 109, F-21 and F-41 of the Form F-1 to clarify the transactions
of the related party balance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Notes to Consolidated Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>2. Summary of Significant Accounting
Policies</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><U>Revenue Recognition, page F-11</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>21.</B></TD><TD STYLE="text-align: justify"><B>We note from your disclosure on Note 14 that you earn revenue from Advisory Services and Others. Please
revise your disclosure to state your recognition policy for each of these revenue streams.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: 0pt">Response: We note
the Staff&rsquo;s comment, and respectfully advise that we have revised F-12 and F-33 of the Form F-1 to clarify the recognition policy
for each of these revenue streams.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -1.2pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -1.2pt"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -1.2pt"><B><I>&nbsp;</I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>22.</B></TD><TD STYLE="text-align: justify"><B>We note from your disclosure on page 87 that you provide
                                         services such as typesetting, translating, designing, printing and advisory services. Please
                                         tell us whether these services are always provided together as a unit, or if these services
                                         can be or have been provided on an individual basis. In addition, we note that many of these
                                         services are fulfilled by a third party. Please provide us with your &ldquo;principle vs. agent&rdquo;
                                         analysis for each of your revenue streams. Please refer to the guidance in ASC 606-10-50-12(c)
                                         and ASC 606-10-55-36 through 40.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: We note the Staff&rsquo;s
comment, and respectfully advise that we have revised F-11 and F-33 of the Form F-1 to clarify that the recognition policy and the
following explanation to clarify the &ldquo;principal and agent&rdquo; analysis:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">According
to ASC 606-10-50-12(c),</FONT> t<FONT STYLE="font-size: 10pt">he nature of the goods or services that the entity has promised to transfer,
highlighting any performance obligations to arrange for another party to transfer goods or services (that is, if the entity is acting
as an agent). Regarding the principal versus agent considerations stated in ASC 606-10-55-36 through 40, when another party is involved
in providing goods or services to a customer, the entity should determine whether the nature of its promise is a performance obligation
to provide the specified goods or services itself (that is, the entity is a principal) or to arrange for those goods or services to be
provided by the other party (that is, the entity is an agent). An entity is a principal if it controls the specified good or service before
that good or service is transferred to a customer. An entity is an agent if the entity&rsquo;s performance obligation is to arrange for the
provision of the specified good or service by another party.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The Company is act as the principal in
(1) financial printing services; (2) advisory services; and (3) other services as it controls the specified good or service before that
good or service is transferred to a customer. The control is indicated by the followings:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">The Company has discretion in establishing the price for
the specified good or service</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 39.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Company enters into agreements with
clients that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to
which it will be entitled as services transfer to the customer. The Company has discretion in establishing the service fee which negotiated
upon the scope of services directly with the customers. The transaction price a fixed consideration to which an entity expects to be entitled
in exchange for financial printing service, advisory services or standalone supporting service to customers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 3.3pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">The Company is primarily responsible for fulfilling the promise
to provide the specified good or service</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The Company recognizes revenue from provision
of financial printing services, including typesetting, translating, designing and printing together as a unit and deliver the final product
such as annual financial reports, corporate announcements, circulars and proxy statements to the customer. The Company has its own team
including graphic designers, typesetters and proofreaders. The third-party suppliers are acted as the supporting suppliers in delivering
parts of the products. The Company is obliged to satisfy the performance obligation by integrating the work done of the suppliers and
its own staff to produce the final products. The Company is primarily responsible for fulfilling the promise and has the control of the
service as it directly reacts and response to customers&rsquo; feedback and simultaneously provides the service to the customers delivered
by its staff.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -1.2pt">The advisory services
consist of conducting internal control assessment and environmental, social and governance performance evaluation and converting the result
to deliver report to the customers. The Company has its own team including consultants, typesetters and proofreaders. The third-party
suppliers are acted as the supporting suppliers which follow the instruction of the Company in producing and delivering parts of the products.
The Company is obliged to satisfy the performance obligation by integrating the work done of the suppliers and its own staff to produce
the final products. The Company is primarily responsible for fulfilling the promise and has the control of the service as it directly
reacts and response to customers&rsquo; feedback and simultaneously provides the service to the customers delivered by its staff.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -1.2pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -1.2pt"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -1.2pt"><B><I>&nbsp;</I></B></P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>23.</B></TD><TD STYLE="text-align: justify"><B>We note from your disclosure at pages 52 and F-7 that 25 Series A preferred shares were issued to FCGM
Strategic Investment Pte. Ltd. in July 2024, although it appears that these may be converted into ordinary shares prior to the consummation
of the offering. If you will have an authorized dual- or multi-class capital structure at the time of the IPO, please revise to briefly
describe such structure and the different authorized classes of stock in the prospectus cover page, summary, risk factors, and capitalization
sections. Explain the nature of any disparate voting or other material rights associated with the classes.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: We note the Staff&rsquo;s comment,
and respectfully submit that, pursuant to the subscription agreement dated June 26, 2024 entered into by the Company and FCGM Strategic
Investment Pte. Ltd. (&ldquo;<B>FCGM</B>&rdquo;), the 25 Series A preferred shares issued to FCGM shall be converted automatically into
ordinary shares upon the U.S. SEC having indicated no further comments on the registration statement of the Company. Therefore, the Company
will not have an authorized dual- or multi-class capital structure at the time of the IPO. We have also included a description of the
conversion requirement under the subscription agreement on pages 61, 62 and 63.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

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<TD STYLE="width: 0.25in"><B>24.</B></TD><TD STYLE="text-align: justify"><B>We note that a key growth strategy and use offering proceeds is incorporation of generative artificial
intelligence features into your products and services. Please revise to include a definition of &ldquo;artificial intelligence&rdquo;
within the context of your business, and include an appropriate risk factor addressing the material risks that use of generative artificial
intelligence pose to your business, operations, and financial condition, as appropriate. Additionally, where you discuss your artificial
intelligence growth strategically at pages 53 and 84, elaborate on your disclosure that these technologies will allow you to &ldquo;generate
content that aligns with&hellip;regulatory standards,&rdquo; detect and correct errors in financial documents with high precision, and
&ldquo;ensur[e] compliance with regulatory guidelines,&rdquo; which may be read to imply that artificial intelligence will result in expansion
of your services beyond &ldquo;typesetting, proofreading, translation, design, and printing.&rdquo; Please clarify whether, for example,
you will assume increased responsibility for the substantive content of your clients&rsquo; regulatory filings upon utilizing these tools.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, we have included on page ii a definition of &ldquo;artificial intelligence&rdquo; within the context of our business. We have
also revised the disclosure on pages 38 and 95.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.3pt; text-align: justify"><B>&nbsp;</B></P>

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<TD STYLE="width: 0.25in"><B>25.</B></TD><TD STYLE="text-align: justify"><B>Please provide us with supplemental copies of all written communications, as defined in Rule 405 under
the Securities Act, that you, or anyone authorized to do so on your behalf, have presented or expect to present to potential investors
in reliance on Section 5(d) of the Securities Act. Please contact the staff member associated with the review of this filing to discuss
how to submit the materials, if any, to us for our review.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">Response: In response to the Staff&rsquo;s
comment, the Company will provide the Staff with supplemental copies of all written communications, as defined in Rule 405 under the Securities
Act that the Company, or anyone authorized to do so on its behalf, present to potential investors in reliance on Section 5(d) of the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Please contact the undersigned
at (852) 3923 1188 you have any questions with respect to the responses contained in this letter.</P>

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

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

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

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  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid; width: 40%"><FONT STYLE="font-size: 10pt"><I>/s/ Lawrence S. Venick, Esq.</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 60%">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Ted Paraskevas</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Direct Dial:</B> +852 3923 1188</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Email:</B>lvenick@loeb.com</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&nbsp;</P>

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

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">7</P>

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

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