<SEC-DOCUMENT>0001929980-23-000063.txt : 20231011
<SEC-HEADER>0001929980-23-000063.hdr.sgml : 20231011
<ACCEPTANCE-DATETIME>20230606164435
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001929980-23-000063
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230606

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMPPLE LTD.
		CENTRAL INDEX KEY:			0001948697
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-FACILITIES SUPPORT MANAGEMENT SERVICES [8744]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		71 AYER RAJAH CRESCENT
		STREET 2:		#03-07
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			139951
		BUSINESS PHONE:		65 6816 2194

	MAIL ADDRESS:	
		STREET 1:		71 AYER RAJAH CRESCENT
		STREET 2:		#03-07
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			139951
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>simp_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">June 6, 2023</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Via Edgar Transmission</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Mr. Dietrich King</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Securities and Exchange Commission</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Division of Corporation Finance</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Office of Trade &amp; Services</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Washington, D.C. 20549</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:3%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Re:</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Simpple Ltd. (the &#8220;Company&#8221;)</p> <p style="MARGIN: 0px; text-align:justify;">Amendment No. 1 to Registration Statement on Form F-1</p> <p style="MARGIN: 0px; text-align:justify;">Filed May 17, 2023</p> <p style="MARGIN: 0px; text-align:justify;">File No. 333-271067</p></td></tr></table></p> <p style="margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Dear Mr. King:</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated June 1, 2023 from the Securities and Exchange Commission (the &#8220;<strong>Commission</strong>&#8221;) in which the staff of the Commission (the &#8220;<strong>Staff</strong>&#8221;) commented on the above-referenced Amendment No. 1 to Registration Statement on Form F-1 (the &#8220;<strong>Form F-1</strong>&#8221;).</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">For the Staff&#8217;s convenience, the Staff&#8217;s comment has been stated below in its entirety, with the Company&#8217;s response set out immediately underneath such comment.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><u id="del_u0680d6f3-dd19-4782-a4b4-47d42f420a98">Amendment No. 1 to Registration Statement on Form F-1 Filed May 17, 2023</u></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td colspan="2" style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><u id="del_u48f7d563-d971-4e08-926c-0cc36e05a1af">Notes to Consolidated Financial Statements, page F-7</u></p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p></td></tr> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">1.</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Please provide footnote disclosure in regard to your capitalized intangible assets, including the nature of such assets and when and how they were acquired.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong>Response:</strong>&nbsp;We respectfully advise the Staff that we have provided the footnote disclosure on page F-7 of the Registration Statement. </p></td></tr></table></p> <p style="margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; TEXT-INDENT: 0.5in; text-align:justify;">Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Sincerely,</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px"> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;width:35%;"> <p style="margin:0px"><em>/s/ Lawrence S. Venick</em></p></td> <td style="width:65%;"> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">Lawrence S. Venick</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">&nbsp;</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"><strong>Direct Dial:</strong> +852.3923.1188</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"><strong>Email: </strong>lvenick@loeb.com</p></td> <td> <p style="margin:0px">&nbsp;</p></td></tr></table></p> <p style="margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
