MoneyHero Limited Class A Ordinary Shares (MNY)
Filed: 21 Dec 23, 12:00am
26th Floor, Gloucester Tower The Landmark 15 Queen’s Road Central Hong Kong
Telephone: +852 3761 3300 Facsimile: +852 3761 3301
www.kirkland.com |
Steve Lin To Call Writer Directly +86 10 5737 9315 steve.lin@kirkland.com |
December 21, 2023
CONFIDENTIAL
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Alyssa Wall
Cara Wirth
| Re: | MoneyHero Limited (CIK 0001974044) |
Response to the Staff’s Comment on Amendment No. 1 to Registration Statement on Form F-1 Filed on November 28, 2023
Dear Ladies and Gentlemen:
On behalf of our client, MoneyHero Limited (the “Company”), we hereby submit to the staff (the “Staff”) of the Securities and Exchange Commission this letter setting forth the Company’s response to the comment contained in the Staff’s letter, dated December 18, 2023, regarding the Company’s amended registration statement on Form F-1 filed on November 28, 2023 (the “Registration Statement”). Concurrently with the submission of this letter, the Company has filed Amendment No. 2 to the Registration Statement via EDGAR (the “Revised Registration Statement”). For ease of your review, we have set forth below each of the numbered comments and the Company’s proposed responses thereto.
Registration Statement on Form F-1
Cover Page
| 1. | We note your amended disclosure in response to prior comment 2, specifically regarding the potential increase in volatility. Please revise throughout to also discuss the dilutive impact of any warrants that are exercised for ordinary shares. |
In response to the Staff’s comment, the Company has revised the disclosure on the cover page and pages 14 and 62 of the Revised Registration Statement.
* * *
PARTNERS: Pierre-Luc Arsenault3 | Joseph R. Casey9 | Manas Chandrashekar5 | Lai Yi Chau | Michelle Cheh6 | Yik Chin Choi | Jerry C.M. Choi | Maurice Conway5 | Justin M. Dolling5 | David Patrick Eich1,4,5 | Yuan Yue Jennifer Feng5 | Liu Gan2 | Paul Guan3 | James A. Hill5 | Brian Y.T. Ho | Karen K.Y. Ho | Ka Chun Hui | Guang Li3 | Wei Yang Lim5 | Mengyu Lu3 | Neil E.M. McDonald | Kelly Naphtali | Amy Y.M. Ngan7 | Nicholas A. Norris5 | Paul S. Quinn | Louis A. Rabinowitz3 | Fergus A. Saurin5 | Jesse D. Sheley# | Yusang Shen | Wai Ming Wong11 | Peng Yu3 | Jacqueline B.N. Zheng3,5 | Liang Zhu3
REGISTERED FOREIGN LAWYERS: John Curran5 | Ming Kong3 | Cori A. Lable2 | Nicholas Tianchia Liew5 | Min Lu3 | Brandon M. Ovington5 | Joshua J. Payne5 | Bo Peng8 | Shinong Wang3 | Anthony Wijaya10 | Jodi K. Wu9 | Yiting Wu12 | David Zhang3 | Xiang Zhou3
ADMITTED IN: 1 State of Illinois (U.S.A.); 2 Commonwealth of Massachusetts (U.S.A.); 3 State of New York (U.S.A.); 4 State of Wisconsin (U.S.A.); 5 England and Wales; 6 Victoria (Australia); 7 New South Wales (Australia); 8 State of Georgia (U.S.A.); 9 State of California (U.S.A.); 10 Singapore; 11 New Zealand; 12 State of Washington (U.S.A); # non-resident
Austin Bay Area Beijing Boston Brussels Chicago Dallas Houston London Los Angeles Miami Munich New York Paris Salt Lake City Shanghai Washington, D.C.
Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission December 21, 2023 Page 2 | CONFIDENTIAL |
We would welcome the opportunity to discuss the responses with you. If you have any questions or comments, please contact Steve Lin at steve.lin@kirkland.com, +86 10 5737 9315 (work) or + 86 186 1049 5593 (cell).
Thank you for your time and attention.
| Sincerely, |
/s/ Steve Lin |
| Steve Lin |
| cc: | Prashant Aggarwal, Chief Executive Officer and Director, MoneyHero Limited |
Shaun Kraft, Chief Financial Officer and Chief Operating Officer, MoneyHero Limited
Kenneth Chan, Director, MoneyHero Limited
Derek Fong, Director, MoneyHero Limited
Joey Chau, Partner, Kirkland & Ellis
Jesse Sheley, Partner, Kirkland & Ellis
Joseph Raymond Casey, Partner, Kirkland & Ellis