0000000000-23-013641.txt : 20240913 0000000000-23-013641.hdr.sgml : 20240913 20231214123607 ACCESSION NUMBER: 0000000000-23-013641 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231214 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Real Messenger Corp CENTRAL INDEX KEY: 0001983324 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] ORGANIZATION NAME: 06 Technology IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 333-273102 BUSINESS ADDRESS: STREET 1: 695 TOWN CENTER DRIV STREET 2: SUITE 1200 CITY: COSTA MESA STATE: CA ZIP: 92626 BUSINESS PHONE: 852 9467 1919 MAIL ADDRESS: STREET 1: 695 TOWN CENTER DRIV STREET 2: SUITE 1200 CITY: COSTA MESA STATE: CA ZIP: 92626 PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-23-023210 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$1&3"Q\<'QA6_?__&K *98K_? 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M.P9)%M*;K3)%79^>?!&6UQ$)-DE]DV*&([/D.1(/^@6.PWUM#MP=2-=X_$. M<(.CMGO7<\6,L '5S^E4Y\H1C54^,W59%\MW'KW_.ZJ<)D0,Q.7YI_Z@GLM% MH] :_%)&YW]ZA7\!QBS-#0IE;F1S=')E86T*96YD;V)J"C$Q(# @;V)J"CP\ M+U1Y<&4O0V%T86QO9R]086=E6TI+U1I=&QE*%)E86P@365S M8 %/F2VY<;8,YUV"-D.4?&+V1?$KR^3_69XR M6 ^'7J!"UC>^X%1I(U^+C>LXOE2ALU[-?1T:YUNU=7[FH[OW3Z'*\-W\07IW M3=SE$ET^"M?^L7G$FPS8S$#Z TSMB7L*96YD')E9@HR.# TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 14, 2023 Kwai Hoi Ma Chief Executive Office Real Messenger Corp 695 Town Center Drive, Suite 1200 Costa Mesa, CA 92626 Re: Real Messenger Corp Amendment No. 5 to Registration Statement on Form F-4 Filed December 6, 2023 File No. 333-273102 Dear Kwai Hoi Ma: We have reviewed your amended 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. Amendment No. 5 to Registration Statement on Form F-4 Cover Page 1. Please include "NTA requirement" as a defined term prior to its first use. Proposal 6: The NTA Requirement Proposal, page 101 2. We note that your proposal would remove from NOVA s current effective memorandum and articles of association the limitation that it shall not redeem Public Shares to the extent that such redemption would cause NOVA s net tangible assets to be less than $5,000,001. However, it appears that Article X of the Agreement and Plan of Merger continues to require that the purchaser have net tangible assets of at least $5,000,001 at closing. Please revise to clarify whether you intend to seek a waiver of this provision. If true, expand your discussion to highlight that you will still be required to comply with the provision if not waived and identify any resulting risks of failure to obtain such waiver. Kwai Hoi Ma Real Messenger Corp December 14, 2023 Page 2 Please contact Dave Edgar at 202-551-3459 or Kathleen Collins at 202-551-3499 if you have questions regarding comments on the financial statements and related matters. Please contact Austin Pattan at 202-551-6756 or Matthew Derby at 202-551-3334 with any other questions. Sincerely, FirstName LastNameKwai Hoi Ma Division of Corporation Finance Comapany NameReal Messenger Corp Office of Technology December 14, 2023 Page 2 cc: Lawrence Venick FirstName LastName