ALE Group Holding Limited
Unit 1005, 10/F, Tower A, New Mandarin Plaza,
14 Science Museum Road, Tsim Sha Tsui, Hong Kong
December 21, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade and Services
100 F Street, N.E.
Mail Stop 3561
Washington, DC 20549
Attn: Cara Wirth
| Re: | ALE Group Holding Ltd Filed December 11, 2020 |
Dear Ms. Wirth:
ALE Group Holding Limited (the “Company”, “ALE,” “we”, “us” or “our”) hereby transmits its response to the letter received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated December 17, 2020 regarding our Amendment No. 4 to Registration Statement on Form F-1 filed on December 11, 2020. For ease of reference, we have repeated the Commission’s comments in this response and numbered them accordingly. An amended Registration Statement on Form F-1 filed publicly accompanying this Response Letter is referred to as Form F-1.
Amendment No. 4 to Registration Statement on Form F-1 filed December 11, 2020
General
1. Please update the beneficial ownership table in accordance with Item 6.E of Form 20-F and the share capital information in accordance with Item 10.A of Form 20-F.
Response: The Company respectfully acknowledges the Staff’s comment and has amended F-1 to include the requested information.
We thank the Staff for its review of the foregoing. If you have further comments, we ask that you forward them by electronic mail to our counsel, Joan Wu at jwu@htflawyers.com or by telephone at (212) 530-2208.
| Very truly yours, | |
| /s/ Poon Tak Ching Anthony | |
Poon Tak Ching Anthony CEO |
| cc: | Joan Wu |
| Hunter Taubman Fischer & Li LLC |
