OMelveny & Myers LLP Yin Tai Centre, Office Tower No.2 Jianguomenwai Avenue |
T: +86 10 6563 4200 F: +86 10 6563 4201 omm.com |
September 30, 2019
Mr. Charles Eastman
Mr. Robert S. Littlepage
Joshua Shainess, Esq.
Celeste M. Murphy, Esq.
Division of Corporation Finance
Office of Telecommunications
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Eastman, Mr. Littlepage, Mr. Shainess and Ms. Murphy:
Re: Aesthetic Medical International Holdings Group Limited (CIK No. 0001757143) Response to the Staffs Comment on the Draft Registration Statement on Form F-1 Confidentially Submitted on December 7, 2018 and as Lastly Amended on September 3, 2019
On behalf of our client, Aesthetic Medical International Holdings Group Limited, a foreign private issuer organized under the laws of the Cayman Islands (the Company), we are hereby submitting to the staff (the Staff) of the Securities and Exchange Commission (the Commission) this letter setting forth the Companys response to the comment contained in the Staffs letter dated September 13, 2019 on the Companys amendment No. 3 confidentially submitted on September 3, 2019 (the Amendment No. 3) to the draft registration statement on Form F-1 confidentially submitted on December 7, 2018 (the Draft Registration Statement). The Staffs comment is repeated below in bold and is followed by the Companys response.
Concurrently with the submission of this letter, the Company is submitting its filing herewith the Companys registration statement on Form F-1 (the Registration Statement) and certain exhibits via EDGAR to the Commission for the Staffs review pursuant to the Jumpstart Our Business Startups Act of 2012 (the JOBS Act). The Company also included other recent developments in the Registration Statement.
To facilitate the Staffs review, we separately delivered to the Staff five courtesy copies of the Registration Statement, marked to show changes to the Amendment No. 3.
Century City · Los Angeles · Newport Beach · New York · San Francisco · Silicon Valley · Washington, DC
Beijing · Brussels · Hong Kong · London · Seoul · Shanghai · Singapore · Tokyo
In accordance with the JOBS Act and the Fixing Americas Surface Transportation Act, the Company is, concurrently with the Registration Statement, filing the Draft Registration Statement on Form F-1 and all the amendments thereto that were previously submitted for the Staffs confidential review, and plans to file an amendment to the Registration Statement containing the estimated price range and offering size and launch the road show no earlier than 15 days after the date hereof. The Company would appreciate the Staffs timely support to the Company in meeting the proposed timetable for the offering.
Amendment No. 3 to Draft Registration Statement on Form F-1
Financial Statements
Unaudited Interim Condensed Consolidated Statements of Comprehensive Income, page F-90
1. We note the pro forma earnings per share disclosure on page F-103. Please present on the face of your historic interim period income statement, pro forma earnings per share to give effect to the conversion of the Series A preferred shares.
The Company respectfully noted the Staffs comment and revised page F-90 in response.
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If you have any questions regarding the Registration Statement, please contact the undersigned by telephone at +86 10 6563 4261 or via e-mail at kgeng@omm.com, Ye Sun, by telephone at or via email at +86 10 6563 4256 or via email at ysun@omm.com, or Ricky Shin, the audit engagement partner at PricewaterhouseCoopers Zhong Tian LLP, by telephone at +852 2289 1356 or via email at ricky.w.shin@cn.pwc.com. PricewaterhouseCoopers Zhong Tian LLP is the independent registered public accounting firm of the Company.
Very truly yours, |
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/s/ Ke Geng |
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Ke Geng |
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Enclosures.
cc: Dr. Pengwu Zhou, Chairman and Chief Executive Officer of the Company
Mr. Guanhua Wu, Chief Financial Officer of the Company
Ye Sun, Esq., Counsel, OMelveny & Myers LLP
Mr. Ricky Shin, Partner, PricewaterhouseCoopers Zhong Tian LLP
Benjamin Su, Esq., Partner, Latham & Watkins LLP
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