DRSLTR 1 filename1.htm

December 9, 2022

 

Via Edgar Transmission

 

Mr. Thomas Jones

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Washington, D.C. 20549

 

Re:

Majestic Ideal Holdings Ltd. (The “Company”)

Amendment No. 7 to Draft Registration Statement on Form F-1

Submitted November 23, 2022

CIK No. 0001897532

 

Dear Mr. Jones:

 

As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated December 5, 2022 from the Securities and Exchange Commission (the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced Amended Draft Registration Statement on Form F-1 (the “Form F-1”).

 

For the Staff’s convenience, the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such comment.

 

Amendment No. 7 to Draft Registration Statement on Form F-1 submitted November 23, 2022

 

Compensation of Directors and Executive Officers, page 94

 

1.

Please update your compensation disclosure for your recently completed fiscal year ended September 30, 2022.

 

Response: We respectfully advise the Staff that we have updated the compensation disclosure on page 94 for the fiscal year ended September 30, 2022.

 

Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

 

Sincerely,  
   
/s/ Lawrence S. Venick  
Lawrence S. Venick  
   
Direct Dial: +852.3923.1188  
Email: [email protected]