0000000000-24-002394.txt : 20240424 0000000000-24-002394.hdr.sgml : 20240424 20240304103606 ACCESSION NUMBER: 0000000000-24-002394 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240304 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Mobile-health Network Solutions CENTRAL INDEX KEY: 0001976695 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] ORGANIZATION NAME: 06 Technology IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 377-06781 BUSINESS ADDRESS: STREET 1: CRICKET SQUARE, HUTCHINS DRIVE, STREET 2: P.O. BOX 2681, GRAND CAYMAN, KY1-1111, CITY: CAYMAN ISLANDS STATE: E9 ZIP: 000000 BUSINESS PHONE: 65 6222 5223 MAIL ADDRESS: STREET 1: 2 VENTURE DR, STREET 2: #07-06 VISION EXCHANGE, CITY: SINGAPORE STATE: U0 ZIP: 608526 PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-23-024557 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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end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 4, 2024 Siaw Tung Yeng Chief Executive Officer Mobile-health Network Solutions 2 Venture Drive, #07-06/07 Vision Exchange Singapore 608526 Re: Mobile-health Network Solutions Registration Statement on Form F-1 Filed February 22, 2024 File No. 333-277254 Dear Siaw Tung Yeng: We have reviewed your registration statement and have the following comments. 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. Form F-1 filed February 22, 2024 Capitalization, page 41 1. We note on pages 41 and 111 that on February 14, 2024, you completed the sub-division of the issued Class A and Class B Ordinary Shares of a nominal or par value of $0.001 each in the capital of the Company into 250 ordinary shares of a nominal or par value of $0.000004 each. Please revise the par value, share and per share amounts throughout the filing to reflect this stock split. Financial Statements Note 14. Contingencies and commitment, page F-25 2. We note in your risk factor on page 29 that the validity of certain issuances and transfers of your shares cannot be verified and "these past corporate secretarial irregularities include records of waivers or approvals of shareholders of their rights of pre-emption and rights of first refusal under the memorandum and articles of association effective at the relevant time and/or under the shareholder agreement, subscription agreement or Siaw Tung Yeng Mobile-health Network Solutions March 4, 2024 Page 2 investment agreement entered into with such shareholders not having been obtained prior to issuances and transfers of shares of our Company." Please expand the notes to the financial statements to disclose this risk and uncertainty and expand the risk factor disclosure on page 29 to address the impact on your controls and procedures and whether this constitutes a material weakness in internal controls and procedures. Refer to ASC 450-20-50. Note 15 . Subsequent events, page F-26 3. We note on February 14, 2024, you completed the sub-division of the issued Class A and Class B Ordinary Shares of a nominal or par value of $0.001 each in the capital of the Company into 250 ordinary shares of a nominal or par value of $0.000004 each. Please revise the financial statement to disclose this stock split as a subsequent event and retroactively reflect the stock split pursuant to ASC 805-10-25. Also, please tell us the consideration your independent accountant gave to dual dating their report to reflect this stock split. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Claire DeLabar at 202-551-3349 or Robert Littlepage at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Austin Pattan at 202-551-6756 or Larry Spirgel at 202-551-3815 with any other questions. Sincerely, FirstName LastNameSiaw Tung Yeng Division of Corporation Finance Comapany NameMobile-health Network Solutions Office of Technology March 4, 2024 Page 2 cc: Meng Ding FirstName LastName