0000000000-23-009118.txt : 20231025 0000000000-23-009118.hdr.sgml : 20231025 20230821153010 ACCESSION NUMBER: 0000000000-23-009118 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230821 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: MoneyHero Ltd CENTRAL INDEX KEY: 0001974044 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 70 SHENTON WAY, #18-15 CITY: SINGAPORE STATE: U0 ZIP: 079118 BUSINESS PHONE: 65-6322-4392 MAIL ADDRESS: STREET 1: 70 SHENTON WAY, #18-15 CITY: SINGAPORE STATE: U0 ZIP: 079118 PUBLIC REFERENCE ACCESSION NUMBER: 0000950123-23-005645 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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In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 2 to Draft Registration Statement on Form F-4 submitted August 14, 2023 Material Tax Considerations, page 250 1. We note your response to comment 3, including the filing of Exhibit 8.1, and reissue. Please provide a revised tax opinion of Skadden, Arps, Slate, Meagher & Flom LLP which covers the material federal tax consequences of the transaction to the holders of Bridgetown's securities and revise your disclosure accordingly to tailor it to address the material federal tax consequences of the transaction to those public investors. We note the filing of Exhibit 8.1; however, the tax opinion appears to be focused on the initial merger qualifying as an F Reorganization within the meaning of Section 368(a)(1)(F) of the Internal Revenue Code of 1986. In light of the requirements of Item 601(b)(8) of Prashant Aggarwal MoneyHero Ltd August 21, 2023 Page 2 Regulation S-K, please revise to discuss the tax consequences to investors and representations related to those tax consequences. Please revise this section and the tax opinion accordingly. You may contact Amy Geddes at 202-551-3304 or Lyn Shenk at 202-551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Kate Beukenkamp at 202-551-3861 or Donald Field at 202-551-3680 with any other questions. Sincerely, FirstName LastNamePrashant Aggarwal Division of Corporation Finance Comapany NameMoneyHero Ltd Office of Trade & Services August 21, 2023 Page 2 cc: Joseph Casey FirstName LastName