CORRESP 1 filename1.htm

 

SCHLUETER & ASSOCIATES, P.C.

5655 SOUTH YOSEMITE STREET, SUITE 350

GREENWOOD VILLAGE, CO 80111

TELEPHONE: +1-303-292-3883

FACSIMILE: +1-303-648-5663

 

Email: hfs@schlueterintl.com

 

December 8, 2023

 

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Ms. Isabel Rivera

 

Re: Energys Group Ltd.
  Amendment No. 4 to Draft Registration Statement on Form F-1
  Submitted November 20, 2023
  CIK 0001971828

 

Dear Ms. Rivera:

 

We represent Energys Group Ltd. (the “Company” or the “Registrant”) as U.S. counsel. We are filing herewith the Company’s Registration Statement on Form F-1 relating to a proposed initial public offering in the United States of the Company’s Ordinary Shares.

 

The purpose of this letter is to respond to the comment letter dated December 4, 2023 from the Division of Corporation Finance, Office of Real Estate and Construction (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission” or “SEC”) relating to Amendment 4 of the Company’s Draft Registration Statement. For your convenience, the comments have been reproduced below, followed by the Company’s response.

 

Amendment No. 4 to Draft Registration Statement on Form F-1 submitted November 20, 2023

 

Experts, page 129

 

1. Please revise to disclose that the financial statements included in your prospectus have been audited by WWC, PC, an independent registered public accounting firm, as of and for the years ended June 30, 2023 and 2022.

 

Response:

 

In response to this comment, the Registrant has corrected the disclosure to reference the financial statements as of and for the years ended June 30, 2023 and 2022.

 

   
 

 

U.S. Securities and Exchange Commission

December 8, 2023

Page 2

 

If you have any questions relating to the Registration Statement, please contact Kevin Cox, the Registrant’s Chief Executive Officer, at his email address of kevin.cox@energysgroup.com, or Michael Lau, the Registrant’s Chief Technical Officer, at his email address of michael.lau@energysgroup.com.

 

Please copy any correspondence or requests for information to the undersigned and Celia Velletri. The undersigned’s email is set forth above, and Ms. Velletri’s email is cv@schlueterintl.com. If you wish to speak with us, please feel free to call me at 303-292-3883 or Celia Velletri at 303-907-4842.

 

Very truly yours,  
   
/s/ Henry F. Schlueter  
Henry F. Schlueter  

 

C: Energys Group Ltd.
  WWC, P.C.