0000000000-24-004657.txt : 20240719 0000000000-24-004657.hdr.sgml : 20240719 20240426123608 ACCESSION NUMBER: 0000000000-24-004657 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240426 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: TDCX Inc. CENTRAL INDEX KEY: 0001803112 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] ORGANIZATION NAME: 06 Technology IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 005-92939 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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Amended Schedule 13E-3 filed by TDCX Inc. et al. Filed April 19, 2024 File No. 005-92939 Dear Stephanie Tang: We have reviewed your filing 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. After reviewing your response to these comments, we may have additional comments. Amended Schedule 13E-3 Summary, page 3 1. We note your response to prior comment 1 but note that no revisions have been made to your disclosure and that your Summary and Questions and Answers sections remain, together, nearly 30 pages long. Thus, we reissue the comment. 2. We note your response to prior comment 3 but note that no revisions were made to your disclosure. Thus, we reissue the comment. Special Factors -- Background of the Merger, page 30 3. Please revise the disclosure on page 38 to describe the nature of the letters you received from minority shareholders after March 8, 2024. Special Factors -- Reasons for the Merger, page 38 4. We reissue prior comment 5. We note that your revised disclosure does not explain how a filing person that adopted or relied on Houlihan Lokey's opinion was able to reach a fairness determination with respect to unaffiliated shareholders given that the fairness Stephanie Tang TDCX Inc. April 26, 2024 Page 2 opinion addresses all shareholders, including affiliated shareholders, who have different interests than unaffiliated shareholders. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Daniel Duchovny at 202-551-3619. FirstName LastNameStephanie Tang Sincerely, Comapany NameTDCX Inc. Division of Corporation Finance April 26, 2024 Page 2 Office of Mergers & Acquisitions FirstName LastName