<SEC-DOCUMENT>0001213900-22-039694.txt : 20241016
<SEC-HEADER>0001213900-22-039694.hdr.sgml : 20241016
<ACCEPTANCE-DATETIME>20220715170536
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-22-039694
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220715

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Global Engine Group Holding Ltd
		CENTRAL INDEX KEY:			0001908705
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		WORKSHOP A, 8/F, REASON GROUP TOWER
		STREET 2:		403 CASTLE PEAK ROAD, KWAI CHUNG
		CITY:			NEW TERRITORIES
		STATE:			K3
		ZIP:			00000
		BUSINESS PHONE:		852 3955 2300

	MAIL ADDRESS:	
		STREET 1:		WORKSHOP A, 8/F, REASON GROUP TOWER
		STREET 2:		403 CASTLE PEAK ROAD, KWAI CHUNG
		CITY:			NEW TERRITORIES
		STATE:			K3
		ZIP:			00000
</SEC-HEADER>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Global Engine Group Holding Ltd.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Room C, 19/F, World Tech Center</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">95 How Ming Street, Kwun Tong</P>

<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">Kowloon, Hong Kong</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">July 15, 2022</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>VIA EDGAR</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; text-indent: -0.7pt">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.7pt">Office of Technology</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.7pt">U.S. Securities and Exchange
Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549-4720</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attn: Lauren Pierce</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%">
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    <TD STYLE="width: 0.5in; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Global Engine Group Holding Ltd.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Draft Registration Statement on Form F-1</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Submitted March 25, 2022</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>CIK No. 0001908705</B></P></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; text-align: justify">Dear Ms. Pierce:</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">This letter is in response to your letter on April 22, 2022 in which you provided comments to the <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Draft
Registration Statement on Form F-1 (the &ldquo;Draft Registration Statement&rdquo;) of Global Engine Group Holding Ltd. (the &ldquo;Company&rdquo;)
filed with the U.S. Securities and Exchange Commission on March 25, 2022. We set forth below in bold the comments in your letter relating
to the Draft Registration Statement followed by our responses to the comments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Draft Registration Statement on Form F-1
filed March 25, 2022</U></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><U>Cover Page</U></B></P>

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

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    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please revise your disclosure that you have no clients or suppliers who are in mainland China to clarify the percentage of your revenues generated from Hong Kong. Also, revise your disclosure on page ii to remove the exclusion of Taiwan, Hong Kong and Macau from the definition of the PRC and China.</B></FONT><FONT STYLE="font-size: 10pt"></FONT></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><I>RESPONSE</I></B>: We respectfully advise
the Staff that we have disclosed the percentage of our revenues generated from Hong Kong on the cover page and page 13 of the Draft Registration
Statement<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">. Pursuant to the comment, we have revised the definition
of the PRC and China to include Hong Kong and Macau on page ii of the Draft Registration Statement. We exclude Taiwan in the definition
of the PRC and China based on the consideration that Taiwan is a civil law jurisdiction, which domestically possesses citizenship, territorial
jurisdiction, government and authority currently independent of other authorities; and the governmental power and legal system of the
PRC has not been enforced or recognized in Taiwan.</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please
disclose the potential effects of regulation by PRC, including 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 or 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.</B></FONT></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><I>RESPONSE</I></B>: We respectfully advise
the Staff that we revised relevant disclosures in the cover page to state the potential effects of regulations by PRC, including the
risk of resulting in a material change in our operations and/or the value of the securities we are registering for sale or could significantly
limit or completely hinder our ability to offer or continue to offer securities to investors and cause the value of our Ordinary Shares
to significantly decline or become worthless. In addition, we revised a risk factor on page 30, &ldquo;<I>PRC laws and regulations related
to our current business operations are sometimes vague and uncertain and any changes in such laws and regulations and interpretations
thereof may impair our ability to operate profitably.</I>&rdquo; to be &ldquo;<I>Although we have no operations in mainland China, there
is no guarantee that the PRC government will not seek to intervene or influence GEL&rsquo;s operations at any time. If GEL were to become
subject to such oversight, discretion or control, including over overseas offerings of securities and/or foreign investments, it may
result in a material adverse change in GEL&rsquo;s operations, significantly limit or completely hinder GE Group&rsquo;s ability to offer
or continue to offer securities to investors and cause the value of GE Group&rsquo;s securities to significantly decline or be worthless,
which would materially affect the interests of the investors. There also can be no assurance that the PRC government will not intervene
or impose restrictions on GE Group&rsquo;s ability to transfer or distribute cash within its organization, which could result in an inability
or prohibition on making transfers or distributions to entities outside of Hong Kong and adversely affect its business.&rdquo;</I></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>

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<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><U>Prospectus Summary, page 1</U></B></P>

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

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    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Where you disclose that the audit report included in the prospectus was prepared by U.S. auditors who are currently inspected by the PCAOB, include a disclosure regarding whether your auditor is subject to the determinations announced by the PCAOB on December 16, 2021.</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"><B><I>RESPONSE</I></B>: We respectfully advise
the Staff that we have <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">revised the disclosures on pages 10
and 39 of the Draft Registration Statement to disclose that our auditors are not subject to the determinations announced by the PCAOB
on December 16, 2021</FONT>.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We note your disclosure that you are currently not required to obtain permission from any of the PRC authorities to operate and to issue your shares. Please describe the consequences to you and your investors if you or your subsidiaries: (i) do not receive or maintain such 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.</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"><B><I>RESPONSE</I></B>: We respectfully advise
the Staff that we <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">have revised the disclosure on page 12 of
the Draft Registration Statement to describe the consequences to us and our investors and address each of points (i) to (iii) above.
In addition, we have also added relevant disclosure at the cover page and page 31</FONT>.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Provide a clear description of how cash is transferred through your organization. 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></FONT></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"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>RESPONSE</I></B>:
&nbsp;We respectfully advise the Staff that we have revised the disclosure on page <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12
of the Draft Registration Statement to describe how cash is transferred through our organization and address each of the points above</FONT>. </FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note that your subsidiaries constitute a material part of your consolidated financial statements. Please provide in tabular form a condensed
consolidating schedule that disaggregates the operations and depicts the financial position, cash flows, and results of operations as
of the same dates and for the same periods for which audited consolidated financial statements are required. The schedule should present
major line items, such as revenue and cost of goods/services, and subtotals and disaggregated intercompany amounts, such as separate
line items for intercompany receivables and investment in subsidiary. The schedule should also disaggregate the parent company and its
consolidated subsidiaries. Any intercompany amounts should be presented on a gross basis and when necessary, additional disclosure about
such amounts should be included in order to make the information presented not misleading.</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"><B><I>RESPONSE</I></B>: &nbsp;We respectfully
advise the Staff that there is no disaggregating information which may be presented in a consolidating schedule. Our corporate structure
comprises one operating subsidiary incorporated in Hong Kong, an intermediate British Virgin Islands (&ldquo;BVI&rdquo;) holding entity,
and the Company. The Company and the intermediate BVI holding entity have no operations or any activity which may be disaggregated and
presented in a consolidating schedule. There are no cash transfers between subsidiaries and no intercompany transactions. As such, there
is no information which may be disaggregated and disclosed in a consolidating schedule.</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><U>Risk Factors, page 18</U></B></P>

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

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    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>To the extent material, please include a risk factor describing the potential for cybersecurity incidents and data breaches and their potential impact on your business.</B></FONT></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><I>RESPONSE</I></B>: We respectfully advise
the Staff that we have revised the disclosure on page <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">22 of
the Draft Registration Statement to describe the potential for cybersecurity incidents and data breaches and their potential impact on
our business - &ldquo;<I>Risk Factors &ndash; Risks Related to Our Business - If we fail to prevent security breaches, improper access
to or disclosure of our data or user data, or other hacking and attacks, we may lose users, and our business, reputation, financial condition
and results of operations may be materially and adversely affected</I></FONT>.&rdquo;</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>

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<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><U>We have a substantial customer concentration&hellip;,
page 19</U></B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note that for the year ended June 30, 2021, three major customers accounted for 57.1%, 18.7% and 17.6%, respectively, of the company&rsquo;s
total revenues. Please disclose the material terms of the agreements with the customers, including the identity of the customers, the
term of the agreements and termination provisions. File the agreements as exhibits.</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"><B><I>RESPONSE</I></B>: We respectfully advise the Staff that we have revised the disclosure on page <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">20
of the Draft Registration Statement to disclose the material terms of the agreements with the customers, including the identity of the
customers, the term of the agreements and termination provisions</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"><B><U>We rely on a limited number of vendors,
page 19</U></B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>9.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>You
    state that four vendors accounted for 32.7%, 21.2%, 20.0% and 14.5%, respectively, of the company&rsquo;s total purchases for the
    year ended June 30, 2021. Please disclose the material terms of your agreements with the vendors, including the identity of the
    vendors, term and termination provisions of the agreements, and any minimum purchase commitments. File the agreements as exhibits.</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"><B><I>RESPONSE</I></B>: We respectfully advise the Staff that we have revised the disclosure on page <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">20
of the Draft Registration Statement to disclose the material terms of the agreements with the vendors, including the identity of the customers,
term and termination provisions of the agreements, and minimum purchase commitments</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"><B><U>Our business operations have been and may
continue to be materially and adversely affected&hellip;, page 23</U></B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>10.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>You
state that you have experienced, and may continue to experience, disruptions or delays in your supply chain as a result of restrictions
in response to COVID-19. Discuss the nature of the supply chain issues you have experienced and the issues that you expect to experience.
Discuss whether the issues have had or are expected to have a material adverse effect on the company.</B></FONT></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"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>RESPONSE</I></B>:
&nbsp;Due to the nature of the Company&rsquo;s business being based on technical platform and resources, the Company&rsquo;s business
operations have not been disrupted or materially affected during the COVID-19 pandemic or the supply chain issues experienced by some
other industries (such as manufacturing). On the contrary, the Company&rsquo;s revenue for the year ended June 30, 2021 increased by
156.1%, as compared to the same period in 2020, and this revenue increase was driven by the accelerated adoption of digital technology
to support remote working environments. Accordingly, we revised the risk factor on page 24.</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"><B><U>Industry, page 63</U></B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>11.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>You
state that the Hong Kong telecommunications market mobile penetration rate is 291%. Please explain how the mobile penetration rate of
Hong Kong can exceed 100%. Disclose the time period in which this rate was measured and discuss any underlying assumptions and limitations
 of this rate.</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"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>RESPONSE</I></B>:
We respectfully advise the Staff that we have revised the disclosures on pages 2 and 70 of the Draft Registration
Statement for references to the mobile penetration rate.</FONT></P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;</FONT></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"><B><U>Business, page 66</U></B></P>

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

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    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>12.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please disclose whether the four employees you disclosed are employed by the Global Engine Group Holding Limited, Global Engine Holdings Limited, or Global Engine Limited. Further, please clarify for which entity you intend to hire employees as part of your growth strategy.</B></FONT><FONT STYLE="font-size: 10pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT></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"><B><I>RESPONSE</I></B>: &nbsp;We respectfully
advise the Staff that we have revised the disclosures on pages 73 and 74 of the Draft Registration Statement to disclose that one employee
is employed by Global Engine Limited and three (3) persons providing staffing services to us under a certain Cost Assignment Agreement
are employees of Boxasone Limited. Pursuant to the Cost Assignment Agreement, we receive said staffing services from the three (3) Boxasone
employees in exchange for payment of a portion of the salary expenses related to these three (3) Boxasone Limited employees. We have revised
the Exhibit Index on page II-3 of the Draft Registration Statement to include a new &ldquo;Exhibit 10.13 &ndash; Cost Assignment Agreement
with Boxasone Limited, dated July 2, 2020&rdquo; which is an exhibit to be filed by amendment.</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><U>Management, page 70</U></B></P>

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

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    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>13.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please identify the &ldquo;company specialising in the supply of lighting fittings&rdquo; for which Sung Pui Hei is currently the Chief Financial Officer.</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"><B><I>RESPONSE</I></B>: We respectfully advise
the Staff that we have revised the disclosure on page 77 of the Draft Registration Statement to identify the &ldquo;company
specializing in the supply of lighting fittings&rdquo; for which Sung Pui Hei is currently the Chief Financial Officer.</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><U>Related Party Transactions, page 76</U></B></P>

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

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    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>14.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>You indicate in the prospectus summary that you have a strategic partnership with China Information Technology Development which also beneficially owns 10% of the company&rsquo;s ordinary shares. Please disclose the material terms of this related party transaction, including any understandings or agreements between the company and China Information Technology Development.</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"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>RESPONSE</I></B>:
We respectfully advise the Staff that we do not have a formal strategic partnership with China Information Technology Development (&ldquo;CITD&rdquo;)
or other two entities disclosed at pages 4 and 72, and we have revised the relevant disclosures at such pages. In addition, we have revised
the disclosure on page 83 of the Draft Registration Statement to disclose the material terms of the related party transaction
between the Company and CITD. </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"><B><U>Exhibits</U></B></P>

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

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    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>15.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please tell us whether you intend to file the consent of Sung Pui Hei who will serve as a director and Chief Financial Officer immediately upon the effectiveness of the registration statement. See Rule 438 of Regulation C.</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"><B><I>RESPONSE</I></B>: We respectfully advise
the Staff that we have revised the Exhibit Index on page II-3 of the Draft Registration Statement to include a new &ldquo;Exhibit
99.2 &ndash; Consent of SUNG Pui Hei to be named as a director nominee&rdquo; which is an exhibit to be filed by amendment.</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><U>General</U></B></P>

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

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    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>16.</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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, whether or not you retained, or intend to retain, copies of those communications.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>RESPONSE</I></B>: We respectfully advise
the Staff that, as of the date hereof, no written communications have been provided by us or anyone authorized by us to potential investors
in reliance on Section 5(d) of the Securities Act. We will supplementally provide the Staff with copies of all written communications
presented to potential investors in reliance on Section 5(d) of the Securities Act. We further advise the Staff that investors will not
retain copies of such materials.</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>

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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; 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 our securities counsel Arila Zhou, Esq., or Anna Wang, Esq. of Robinson &amp; Cole LLP at azhou@rc.com or awang@rc.com.</P>

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

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    <TD STYLE="width: 40%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Andrew Lee</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrew Lee</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
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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">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">5</P>

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

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