0000000000-24-005891.txt : 20240624 0000000000-24-005891.hdr.sgml : 20240624 20240521164732 ACCESSION NUMBER: 0000000000-24-005891 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240521 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Phoenix Plus Corp. CENTRAL INDEX KEY: 0001785493 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700] ORGANIZATION NAME: 05 Real Estate & Construction IRS NUMBER: 611907981 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 333-233778 BUSINESS ADDRESS: STREET 1: 2-3 & 2-5 BEDFORD BUSINESS PARK STREET 2: JALAN 3/137B, BATU 5, JALAN KELANG LAMA CITY: KUALA LUMPUR STATE: N8 ZIP: 58200 BUSINESS PHONE: 85281200914 MAIL ADDRESS: STREET 1: 2-3 & 2-5 BEDFORD BUSINESS PARK STREET 2: JALAN 3/137B, BATU 5, JALAN KELANG LAMA CITY: KUALA LUMPUR STATE: N8 ZIP: 58200 PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-23-038585 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Form 10-K for the fiscal year ended July 31, 2023 Form 10-K/A for the fiscal year ended July 31, 2023 File No. 333-233778 Dear Lee Chong Chow: We have reviewed your amended Form 10-K filed on May 21, 2024 and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our February 12, 2024 letter. Form 10-K/A for the fiscal year ended July 31, 2023 Exhibits 1. We note that you filed an amended Form 10-K on May 21, 2024 which included a cover page, an explanatory note, management's annual report on internal control over financial reporting as of July 31, 2023 pursuant to Item 9A. Controls and Procedures, and signatures. However, we are unable to locate the revised exhibit list and certifications that you note in your Explanatory Note were included in the Form 10-K/A. Please amend your filing accordingly. Lee Chong Chow Phoenix Plus Corp. May 21, 2024 Page 2 Please contact Jeffrey Lewis at 202-551-6216 or Mark Rakip at 202-551-3573 if you have questions regarding comments on the financial statements and related matters. FirstName LastNameLee Chong Chow Sincerely, Comapany NamePhoenix Plus Corp. Division of Corporation Finance May 21, 2024 Page 2 Office of Real Estate & Construction FirstName LastName