<SEC-DOCUMENT>0001013762-24-001886.txt : 20250522
<SEC-HEADER>0001013762-24-001886.hdr.sgml : 20250522
<ACCEPTANCE-DATETIME>20240729111712
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001013762-24-001886
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240729

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cre8 Enterprise Ltd
		CENTRAL INDEX KEY:			0002003977
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMERCIAL PRINTING [2750]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		1/F, CHINA BUILDING
		STREET 2:		29 QUEEN'S ROAD CENTRAL
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			00000
		BUSINESS PHONE:		00852 3693 2688

	MAIL ADDRESS:	
		STREET 1:		1/F, CHINA BUILDING
		STREET 2:		29 QUEEN'S ROAD CENTRAL
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cre8 Enterpise Ltd
		DATE OF NAME CHANGE:	20231211
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<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">July 29, 2024</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"><B><U>Via EDGAR</U></B></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">Division of Corporation Finance</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cre8
Enterprise Limited Amendment No. 4 to</B></FONT></TD>
</TR></TABLE>
<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; text-indent: 0.25in"><B>Draft Registration Statement on Form F-1 Submitted
July 23, 2024</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; text-indent: 0.25in"><B>CIK No. 0002003977</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 36.95pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 36.95pt 0pt 0">Dear Ms. O&rsquo;Shanick, Ms. Purnell, Mr. James, Mr. Eastman:</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">As counsel for Cre8 Enterprise Limited (the &ldquo;<U>Company</U>&rdquo;)
and on its behalf, this letter is being submitted in response to the letter dated July 26, 2024 from the U.S. Securities and Exchange
Commission (the &ldquo;Commission&rdquo;) in which the staff of the Commission (the &ldquo;Staff&rdquo;) commented on the above-referenced
Amendment No.4 to Draft Registration Statement on Form F-1 submitted on July 23, 2024. Concurrently with the submission of this letter,
we hereby transmit, via EDGAR, an amended Draft Registration Statement on Form F-1 (&ldquo;<U>Form F-1</U>&rdquo;) for filing with the
Commission, which has been revised to reflect the Staff&rsquo;s comments <FONT STYLE="background-color: white">as well as certain other
updates to the Form F-1. </FONT></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">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. Page references
below in the Company&rsquo;s responses are to the page numbers in Form F-1. Capitalized terms used but not otherwise defined herein have
the meanings set forth in the Form F-1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 151.15pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Amendment No. 4 to Draft Registration Statement on Form F-1 Submitted
July 23, 2024</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Capitalization, page 62</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">1.</TD><TD STYLE="text-align: justify; padding-right: 7.75pt">Please revise to correctly indicate that the amounts presented in the table are in US$, and not thousands
of US$ as currently disclosed. We note from pages F-3 and F-9 that the amounts translated for the convenience of the reader are presented
in actual United States dollars.</TD></TR></TABLE>

<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 note the Staff&rsquo;s comment,
and in response hereto, respectfully advise the Staff that we have updated the disclosure on page 62 of the Form F-1 to correctly indicate
that the amounts presented in the table are in US$.</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 hope this response has addressed all of the
Staff&rsquo;s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact the Company&rsquo;s securities counsel William S. Rosenstadt, Esq., Mengyi &ldquo;Jason&rdquo; Ye, Esq. or Yarona Yieh,
Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or yly@orllp.legal.</P>

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

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    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ <I>Mengyi &ldquo;Jason&rdquo; Ye</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mengyi &ldquo;Jason&rdquo; Ye &nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Direct dial: +1 (973) 931-2036</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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