<SEC-DOCUMENT>0001213900-24-090823.txt : 20241206
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<ACCEPTANCE-DATETIME>20241025163819
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-090823
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241025

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="image_001.jpg" ALT=""></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5in; text-align: right">October 25, 2024</P>

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</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%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD><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>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amendment No. 2 to Registration Statement on Form F-1</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed October 16, 2024</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No. 333-281964</B></FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45.25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Augustin:</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: 0.5in">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 24, 2024 relating to the Company&rsquo;s filing on October 16, 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. 3</I></B>&rdquo;). Capitalized terms used herein but not defined herein
have the definitions ascribed to them in Amendment No. 3.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 33.5pt 0pt 0"><U>Amendment No. 2 to Registration Statement on Form F-1,
filed on October 16, 2024</U></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">1.
<B><I>We note your response to prior comment 4. You disclose that &ldquo;[i]n accordance with Nasdaq Rule 5810(c)(3)(C), the Company has
been provided an initial period of 180 calendar days, or until November 20, 2024 (the &ldquo;Compliance Date&rdquo;), to regain compliance
with the MVLS Requirement.&rdquo; We note your similar disclosure regarding the MVPHS Deficiency Letter received. Please revise your cover
page to disclose that your common stock may be delisted by Nasdaq for failing to comply with the minimum market value of listed securities
and minimum market value of publicly held shares set forth in Nasdaq Listing Rules 5450(b)(2)(A) and 5450(b)(2)(C), respectively.</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">In response to the Commission&rsquo;s
comment, the Company respectfully refers the Staff to the revised disclosure on the cover page of Amendment No. 3, which now includes
an advisory that the Company&rsquo;s common stock may be delisted by Nasdaq for failing to comply with the minimum market value of listed
securities and minimum market value of publicly held shares set forth in Nasdaq Listing Rules 5450(b)(2)(A) and 5450(b)(2)(C), respectively.</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 33.5pt 0pt 0"><U>Prospectus Summary, page 1</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">2.
<B><I>We note your response to prior comment 3. Please include a separate section discussing your business. Refer to Item 4 of Form 20-F.
Briefly summarize your business in the Prospectus Summary. Refer to Item 3 of Form F-1. Additionally, please include a statement of capitalization
and indebtedness, as required by Item 3.B of Form 20-F, and disclosure regarding dilution, as required by Item 9.E of Form 20-F.</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">In response to the Commission&rsquo;s comment, the Company respectfully refers the Staff to the revised disclosure in the &ldquo;Prospectus
Summary&rdquo; section of Amendment No. 3, which now includes a statement of capitalization and indebtedness and disclosure regarding
dilution. The Company also respectfully advises the Staff that the disclosure required by Item 4 of Form 20-F was previously included
in the Registration Statement filed on October 16, 2024, in the subsection entitled &ldquo;NewGenIvf&rsquo;s Business&rdquo; within the
&ldquo;Prospectus Summary&rdquo; section. The Company has included a separate &ldquo;Business&rdquo; section in Amendment No. 3.</P>



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

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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 423pt 0pt 0; text-indent: -0.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">3.
<B><I>We note your response to prior comment 2 and reissue it in part. We note the consent of OneStop Assurance PAC filed as Exhibit 23.2
continues to 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.</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">In response to the Commission&rsquo;s comment, the Company respectfully refers the Staff to the revised consent from OneStop included
as Exhibit 23.2, which consents to inclusion of OneStop&rsquo;s audit report and excludes the previous reference to the Form 20-F.</P>


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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 <U STYLE="text-decoration: none">dmocasio@srfc.law</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&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; background-color: white">
    <TD STYLE="width: 60%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%">Very truly yours, &nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Sichenzia Ross Ference Carmel LLP &nbsp; &nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <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"><U STYLE="text-decoration: none">/s/ Darrin M. Ocasio, Esq.</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><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-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

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

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