0000000000-19-015029.txt : 20200207
0000000000-19-015029.hdr.sgml : 20200207
20191031140040
ACCESSION NUMBER: 0000000000-19-015029
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20191031
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: Phoenix Plus Corp.
CENTRAL INDEX KEY: 0001785493
STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
IRS NUMBER: 611907981
STATE OF INCORPORATION: NV
FISCAL YEAR END: 0731
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 17/F, THE WORKSTATION
STREET 2: 43-45, LYNDHURST TERRACE
CITY: CENTRAL
STATE: K3
ZIP: 00000
BUSINESS PHONE: 85281200914
MAIL ADDRESS:
STREET 1: 17/F, THE WORKSTATION
STREET 2: 43-45, LYNDHURST TERRACE
CITY: CENTRAL
STATE: K3
ZIP: 00000
PUBLIC REFERENCE ACCESSION NUMBER: 0001599916-19-000141
LETTER
1
filename1.pdf
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TEXT-EXTRACT
2
filename2.txt
October 31, 2019
Fong Kheong
Chief Executive Officer
Phoenix Plus Corp.
17/F, The Workstation, 43-45, Lyndhurst Terrace
Central, Hong Kong
Re: Phoenix Plus Corp.
Amendment No. 1 to Registration Statement on Form S-1
Filed October 17, 2019
File No. 333-233778
Dear Mr. Kheong:
We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.
After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our October 11,
2019 letter.
Form S-1/A Filed October 17, 2019
Exhibits
Exhibit 23.1, page 1
1. Please obtain a currently dated consent from your auditors and include
it with your next
filing amendment.
General
2. We note your response to comment eight in our letter dated October 11,
2019 and we are
unable to agree with your analysis. We do not believe that the
activities described
constitute more than nominal operations and you have had minimal
revenue.
Accordingly, you appear to be a "shell company" as defined by Rule 405
of the Securities
Fong Kheong
Phoenix Plus Corp.
October 31, 2019
Page 2
Act. Please revise your cover page to disclose that you are a shell
company and add a risk
factor that highlights the consequences of shell company status.
3. We note your response to comment nine in our letter dated October 11,
2019. Please
disclose the selling shareholder's prospectus delivery requirements.
You may contact Tracie Mariner at (202) 551-3744 or Terence O'Brien at
(202) 551-3355
if you have questions regarding comments on the financial statements and
related
matters. Please contact Sherry Haywood at (202) 551-3345 or Asia Timmons-Pierce
at (202)
551-3754 with any other questions.
FirstName LastNameFong Kheong Sincerely,
Comapany NamePhoenix Plus Corp.
Division of
Corporation Finance
October 31, 2019 Page 2 Office of
Manufacturing
FirstName LastName