0000000000-21-005320.txt : 20211029 0000000000-21-005320.hdr.sgml : 20211029 20210427113006 ACCESSION NUMBER: 0000000000-21-005320 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210427 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: TDCX Inc. CENTRAL INDEX KEY: 0001803112 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 750D CHAI CHEE ROAD CITY: #06-01/06 VIVA BUSINESS PARK STATE: U0 ZIP: 469004 BUSINESS PHONE: 65 6309 1688 MAIL ADDRESS: STREET 1: 750D CHAI CHEE ROAD CITY: #06-01/06 VIVA BUSINESS PARK STATE: U0 ZIP: 469004 FORMER COMPANY: FORMER CONFORMED NAME: TDCX (KY) PTE LTD. 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Amendment No. 2 to Draft Registration Statement on Form F-1 Submitted April 9, 2021 CIK No. 0001803112 Dear Mr. Junique: We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment to Draft Registration Statement on Form F-1 filed on April 9, 2021 Risk Factors Our key clients have significant leverage over our contractual terms and may terminate such contracts..., page 25 1. We note that your call center services agreement for Facebook contains an exclusivity provision. Please describe this exclusivity provision and clarify the scope of competitors it would apply to and any restrictions on your ability to add clients. For example, if the provision would mostly apply to a particular industry, please provide a description of such industry. Laurent Bernard Marie Junique TDCX Inc. April 27, 2021 Page 2 Capitalization, page 60 2. Please make reference to a stock split in connection with the automatic conversion of all of the shares held by your Founder into Class B ordinary shares. We note your disclosure on page 172. Notes to Consolidated Financial Statements 34. Events After the Reporting Period, page F-47 3. Regarding the US$188 million distribution to the Founder, clarify if this is a dividend and tell us how it affected your debt covenants. You may contact Kathryn Jacobson, Senior Staff Accountant, at (202) 551- 3365 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Edwin Kim, Attorney Advisor, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551- 3450 with any other questions. Sincerely, FirstName LastNameLaurent Bernard Marie Junique Division of Corporation Finance Comapany NameTDCX Inc. Office of Technology April 27, 2021 Page 2 cc: Rajeev P. Duggal, Esq. FirstName LastName