CytoMed Therapeutics Pte. Ltd.
1 Commonwealth Lane
#08-22
Singapore 149544
+65 6250 7738
VIA EDGAR
November 18, 2022
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, NE
Washington, D.C. 20549
Attn: Tracie Mariner
| Re: | CytoMed Therapeutics Pte. Ltd. | |
| Amendment No. 3 to Draft Registration Statement on Form F-1 | ||
| Submitted September 30, 2022 | ||
| CIK No. 0001873093 |
Dear Ms. Mariner:
CytoMed Therapeutics Pte. Ltd. (the “Company,” “we,” “our” or “us”) hereby transmits our response to the comment letter received from the staff (the “Staff,” “you” or “your”) of the U.S. Securities and Exchange Commission (the “Commission”), on October 19, 2022, regarding Amendment No. 3 to Draft Registration Statement on Form F-1 submitted to the Commission on September 30, 2022. For your convenience, we have repeated below your comments in bold, and have followed each comment with our response. Concurrently with the transmission of this letter, we are publicly filing with the Commission the Company’s Registration Statement on Form F-1 (the “Registration Statement”), which reflects our responses to the Staff’s comments and other updates.
Amendment No. 3 to Draft Registration Statement on Form F-1 Submitted September 30, 2022
Business
Overview, page 89
| 1. | We note the revisions in timing to your product candidate pipeline. Revise the associated disclosure to clarify your plans with respect to the revised timetables. |
Response: The Company respectfully acknowledges the Staff’s comment and has revised pages 21, 89, 95, 96, 107, 112 and 122 of its Registration Statement.
We thank you for your review of the foregoing. If you have further comments, please feel free to contact to our counsel, Richard I. Anslow, Esq., at ranslow@egsllp.com or by telephone at (212) 370-1300.
| Sincerely, | |
| /s/ Chee Kong CHOO | |
| Chee Kong CHOO | |
| Director and Chairman |
| cc: | Richard I. Anslow, Esq. |
| Ellenoff Grossman & Schole LLP |