<SEC-DOCUMENT>0001213900-24-088190.txt : 20241206
<SEC-HEADER>0001213900-24-088190.hdr.sgml : 20241206
<ACCEPTANCE-DATETIME>20241016165019
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-088190
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241016

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NewGenIvf Group Ltd
		CENTRAL INDEX KEY:			0001981662
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		13/F, PS TOWER, SUKHUMVIT 21 RD (ASOKE)
		CITY:			BANGKOK
		STATE:			W1
		ZIP:			0000
		BUSINESS PHONE:		852-2861-1666

	MAIL ADDRESS:	
		STREET 1:		1/F, PIER 2, CENTRAL
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ASPAC I Mini Acquisition Corp.
		DATE OF NAME CHANGE:	20230614
</SEC-HEADER>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="image_001.jpg" ALT="A close up of a logo&#10;&#10;Description automatically generated" STYLE="height: 79px; width: 189px"></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5in; text-align: right">October 16, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5in; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 6.5pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 358.4pt 0 0">Robert Augustin</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 275pt 0 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 234.5pt 0 0">Office of Industrial Applications and Services</P>

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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 80%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NewGenIvf Group Limited</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amendment No. 1 to Registration Statement on Form F-1 Filed September 30, 2024</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No. 0001981662</B></FONT></TD></TR>
  </TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">NewGenIvf Group Limited (the &ldquo;<B><I>Company</I></B>&rdquo;)
respectfully submits this correspondence to the staff (the &ldquo;<B><I>Staff</I></B>,&rdquo; and such correspondence, this &ldquo;<B><I>Response
Letter</I></B>&rdquo;) of the United States Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) in response
to the Commission&rsquo;s letter dated October 7, 2024 relating to the Company&rsquo;s filing on September 30, 2024 of its amended registration
statement on Form F-1 (the &ldquo;<B><I>Registration Statement</I></B>&rdquo;). On behalf of the Company, Sichenzia Ross Ference Carmel
LLP (&ldquo;<B><I>we</I></B>&rdquo; or &ldquo;<B><I>our</I></B>&rdquo;) is concurrently filing an amendment to the Registration Statement
(such amendment, &ldquo;<B><I>Amendment No. 2</I></B>&rdquo;). Capitalized terms used herein but not defined herein have the definitions
ascribed to them in Amendment No. 2.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">To facilitate your review, we
have reproduced below the Commission&rsquo;s comments in bold italics, followed by our responses.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 33.5pt 0 0"><U>Amendment No. 1 to Registration Statement on Form F-1, filed
on September 30, 2024</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 33.5pt 0 0"><U>Exhibits</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 33.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.7pt"></TD><TD STYLE="width: 35.4pt">1.</TD><TD STYLE="text-align: justify; padding-right: 0.5in"><B><I>We note the opinion filed as Exhibit 5.1 covers 13,242,781 Class A Ordinary
Shares, but you are registering 139,425,259 Class A Ordinary Shares. Please have counsel revise its opinion to cover the correct volume
of securities.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">In response to the
Commission&rsquo;s comment, the Company has included the correct volume of securities in Exhibit 5.1 filed with Amendment No. 2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.7pt"></TD><TD STYLE="width: 35.4pt">2.</TD><TD STYLE="text-align: justify; padding-right: 0.5in"><B><I>We note the consent of OneStop Assurance PAC filed as Exhibit 23.2 references
your Annual Report on Form 20-F. Please revise this consent so that OneStop consents to inclusion of its report rather than incorporating
by reference to the 20-F. Additionally, WWC, P.C. needs to consent to being named as an expert in the filing in its consent filed as Exhibit
23.1. Finally, one of these auditor consents must cover the 2021 financials included in the filing.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">In response to the Commission&rsquo;s comment, the Company respectfully
refers the Staff to the revised consent from OneStop Assurance PAC (&ldquo;OneStop&rdquo;). The Company has also included in Amendment
No. 2 WWC, P.C.&rsquo;s consent to be named as an expert in its consent filed as Exhibit 23.1. The Company respectfully advises that WWC,
P.C.&rsquo;s auditor consent covers the 2021 fiscal year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">&nbsp;</P>

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



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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.7pt"></TD><TD STYLE="width: 35.4pt">3.</TD><TD STYLE="text-align: justify; padding-right: 0.5in"><B><I>We note your response to prior comment 4, which we reissue in part. We note
you removed the Incorporation By Reference section. Please also revise to remove all references to incorporating by reference, such as
on page 75, and include the sections that were intended to be incorporated by reference, such as Items 3.B, 6, 7 and 9.D of Form 20-F.
We note also that your Prospectus Summary &quot;highlights information contained elsewhere in this prospectus&quot; but most of this information
does not appear elsewhere given there is no Business section.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">In response to the
Commission&rsquo;s comment, the Company respectfully refers the Staff to the revised disclosures in Amendment No. 2, which excludes references
to incorporating by reference and includes sections intended to be incorporated by reference. The Company has also removed any inapplicable
disclosure referencing information contained elsewhere in the prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.7pt"></TD><TD STYLE="width: 35.4pt">4.</TD><TD STYLE="text-align: justify; padding-right: 0.5in"><B><I>We note your response to prior comment 5, which we reissue in part. We note
that you disclose that you received a notice of non-compliance with the Nasdaq listing requirements pertaining to minimum bid price in
the Risk Factors. Please revise this risk factor to disclose the deadline by which you must regain compliance. Additionally, please also
revise the Summary to describe this notice.&#9;<BR>
<BR>
</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify">In response to the Commission&rsquo;s
comment, the Company respectfully refers the Staff to the revised referenced risk factor to disclose the deadline by which the Company
must regain compliance with the Nasdaq listing requirements pertaining to minimum bid price. The Company has also revised the Summary
to describe this notice.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.7pt"></TD><TD STYLE="width: 35.4pt">5.</TD><TD STYLE="text-align: justify; padding-right: 0.5in"><B><I>Please provide unaudited financial statements covering at least the first
six months of the 2024 fiscal year or explain why such financial statements are not required. Refer to Item 8.A(5) of Form 20-F.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 43.1pt; text-align: justify; text-indent: 0in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 45pt; text-align: justify">In response to the Commission&rsquo;s
comment, the Company respectfully refers the Staff to the unaudited financial statements for the first six months of the 2024 fiscal year
in Amendment No. 2.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">If the Staff has any questions
or comments concerning the foregoing, or requires any further information, please contact me at (212) 398-1493 or by email at dmocasio@srfc.law.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 65%">&nbsp;</TD>
    <TD STYLE="width: 35%"><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><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sichenzia Ross Ference Carmel LLP</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/ Darrin M. Ocasio, Esq.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Darrin M. Ocasio, Esq. &nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5in; text-align: right">&nbsp;</P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
