0001213900-24-056200.txt : 20240729 0001213900-24-056200.hdr.sgml : 20240729 20240626164931 ACCESSION NUMBER: 0001213900-24-056200 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240626 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Majestic Ideal Holdings Ltd CENTRAL INDEX KEY: 0001897532 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 22/F, CHINA UNITED PLAZA STREET 2: 1002-1008 TAI NAN WEST STREET CITY: CHEUNG SHA WAN, KOWLOON STATE: K3 ZIP: 0000 BUSINESS PHONE: 852 9710 8044 MAIL ADDRESS: STREET 1: 22/F, CHINA UNITED PLAZA STREET 2: 1002-1008 TAI NAN WEST STREET CITY: CHEUNG SHA WAN, KOWLOON STATE: K3 ZIP: 0000 CORRESP 1 filename1.htm

 

June 26, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re: Majestic Ideal Holdings Ltd

Registration Statement on Form F-1

File No. 333-271502

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of Intelligent that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on June 28, 2024, or as soon thereafter as practicable.

 

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that it intends to distribute approximately 350 copies of the Preliminary Prospectus dated January 10, 2024 to prospective underwriters and dealers, institutional investors, retail investors and others.

 

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 
  Very truly yours,
   
  WESTPARK CAPITAL, INC.
   
  By: /s/ Jason Stern
  Name: Jason Stern
  Title: Chief Operating Officer