DRSLTR 1 filename1.htm

 

SIDLEY AUSTIN

39/F, TWO INT’L FINANCE CENTRE

CENTRAL, HONG KONG

+852 2509 7888

+852 2509 3110 FAX

 

 

December 18, 2024

CONFIDENTIAL

 

Draft Registration Statement

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re: TechCreate Group Ltd.

 

Confidential Submission of Draft Registration Statement on Form F-1

 

Dear Sir or Madam,

 

On behalf of our client, TechCreate Group Ltd. (the “Company”), a foreign private issuer incorporated under the laws of the Cayman Islands, we are submitting the Company’s draft registration statement on Form F-1 (the “Draft Registration Statement”) relating to a proposed initial public offering in the United States of Class A ordinary shares which have a par value of US$0.0002 per share. The Draft Registration Statement is submitted via EDGAR to the Securities and Exchange Commission (the “Commission”) for confidential non-public review pursuant to the Jumpstart Our Business Startups Act (the “JOBS Act”). The Company confirms that it is an “Emerging Growth Company” as defined in the JOBS Act and its securities have not been previously sold pursuant to an effective registration statement under the Securities Act of 1933, as amended. The Company also confirms that it will publicly file the registration statement previously submitted on a confidential basis at least 15 days prior to any road show in connection with the proposed offering.

 

Financial Information

 

The Company has included in this submission its audited consolidated financial statements as of and for the years ended December 31, 2023. Prior to the distribution of a preliminary prospectus, the Company will amend the registration statement to include all financial statements required by Regulation S-X at the date of the amendment.

 

If you have any questions regarding the Registration Statement, please contact me at meng.ding@sidley.com, +852 2509 7858 (work) or +852 6461 4000 (cell).

 

Thank you for your time and attention.

 

  Very truly yours,
  /s/ Meng Ding
  Meng Ding

 

Enclosure

 

c.c. Ronald Vong Chin Hua, Chairman of the Board and Chief Operating Officer
  Meng Ding, Esq., Partner, Sidley Austin LLP
  Mengyi “Jason” Ye, Esq., Partner, Ortoli Rosenstadt LLP
  Adrian Yap, Esq., Partner, Audit Alliance LLP

 

Partners | Constance Choy H.M., Desmond Ang C.K., (Stephanie) Chan C. M., (Christopher) Cheng C.H., Meng Ding, Dominic D. James, (Sherlyn) Lau S.Y.,
David K. Lee, Olivia Ngan S.M., (Raymond) Oh C.H., Yuet Ming Tham, Claudia Yu K.W., Yan Zhang
Registered Foreign Lawyers | (Carrie) Li J. (New York)*, David J. Ryan (Victoria), G. Matthew Sheridan (New York)*, (Renee) Xiong Y. (New York)*, Liming Xu (New York)
Consultants | Hon Au Yeung, Huberta Chow X.L., Douglas Tsang C.L., (Eva) Tsui Y.W, Alan Wong C.K., Felicity Wong K.Y., Holly Yeung S.M., Iris Yuen L.S.

 

* Partner of Sidley Austin Holding LLP (a Delaware Limited Liability Partnership)