0000000000-24-010708.txt : 20241217 0000000000-24-010708.hdr.sgml : 20241217 20240920123608 ACCESSION NUMBER: 0000000000-24-010708 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240920 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Creative Global Technology Holdings Ltd CENTRAL INDEX KEY: 0001967822 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-COMPUTER & PERIPHERAL EQUIPMENT & SOFTWARE [5045] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 377-06684 BUSINESS ADDRESS: STREET 1: UNIT 03, 22/F, WESTIN CENTRE STREET 2: 26 HUNG TO ROAD, KWUN TONG, KOWLOON CITY: HONG KONG STATE: K3 ZIP: 999077 BUSINESS PHONE: 85226909121 MAIL ADDRESS: STREET 1: UNIT 03, 22/F, WESTIN CENTRE STREET 2: 26 HUNG TO ROAD, KWUN TONG, KOWLOON CITY: HONG KONG STATE: K3 ZIP: 999077 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-23-031493 LETTER 1 filename1.pdf begin 644 filename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HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt September 20, 2024 Shangzhao Hong Chief Executive Officer Creative Global Technology Holdings Ltd Unit 03, 22/F, Westin Centre 26 Hung To Road, Kwun Tong Kowloon, Hong Kong Re: Creative Global Technology Holdings Ltd Amendment No. 13 to Registration Statement on Form F-1 Filed September 11, 2024 File No. 333-273329 Dear Shangzhao Hong: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our April 15, 2024 letter. Amendment No. 13 to Registration Statement on Form F-1, Filed September 11, 2024 General 1. Please refer to the Selling Shareholders Plan of Distribution section on page Alt-4. We note your disclosure that a selling shareholder may use any one or more methods which include "purchases by a broker-dealer as principal and resale by the broker- dealer for its account" and that "[t]o the extent required,... the name of the Selling Shareholder, the respective purchase prices and public offering prices, the names of any agents, dealer or underwriter, any applicable commissions or discounts with respect to a particular offer will be set forth in an accompanying prospectus supplement or, if appropriate, a post-effective amendment to the registration statement that includes this prospectus." Please confirm your understanding that the retention by a selling shareholder of an underwriter would constitute a material change to your plan of distribution requiring September 20, 2024 Page 2 a post-effective amendment. Refer to your undertaking provided pursuant to Item 512(a)(1)(iii) of Regulation S-K. Lastly, please revise the Selling Shareholder Plan of Distribution section accordingly. Please contact Aamira Chaudhry at 202-551-3389 or Adam Phippen at 202-551-3336 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at 202-551-7470 or Donald Field at 202-551-3680 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Lan Lou