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www.kirkland.com |
Steve Lin To Call Writer Directly +86 1057379315 steve.lin@kirkland.com |
September 18, 2023
CONFIDENTIAL
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Amy Geddes
Lyn Shenk
Kate Beukenkamp
Lilyanna Peyser
| Re: | MoneyHero Limited (CIK 0001974044) |
| Responses to the Staff’s Comments on the Registration Statement on Form F-4 filed September 11, 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 responses to the comments contained in the Staff’s letter dated September 15, 2023 on the Company’s registration statement on Form F-4 filed on September 11, 2023. Concurrently with the submission of this letter, the Company has filed Amendment No. 1 to the registration statement on Form F-4 (the “Revised Registration Statement”) through EDGAR. For ease of your review, we have set forth below each of the numbered comments and the Company’s proposed responses thereto. Certain terms are used herein as defined in the Registration Statement.
Registration Statement on Form F-4
Unaudited Pro Forma Condensed Combined Financial Information
Notes to Unaudited Pro Forma Condensed Combined Financial Information
Footnote J, page 273
| 1. | We note that this adjustment to the June 30, 2023 balance of cash and equivalents for the Class A Ordinary Shares assumed to be redeemed under Maximum Redemption Scenario A and Maximum Redemption Scenario B uses the pro rata value per share in |
PARTNERS: Pierre-Luc Arsenault3 | Joseph R. Casey9 | Manas Chandrashekar5 | Lai Yi Chau | Michelle Cheh6 | Yik Chin Choi | Maurice Conway5 | Justin M. Dolling5 | David Patrick Eich1,4,5 | Yuan Yue Jennifer Feng5 | Liu Gan2 | Paul Guan3 | Brian Y.T. Ho | Karen K.Y. Ho | Ka Chun Hui | Damian C. Jacobs5 | 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 | Peng Yu3 | Jacqueline B.N. Zheng3,5
REGISTERED FOREIGN LAWYERS: Gautam Agarwal5 | Ju Huang3 | Ding Jin3 | Ming Kong3 | Cori A. Lable2 | Nicholas Tianchia Liew5 | Min Lu3 | Bo Peng8 | Shinong Wang3 | Jodi K. Wu9 | David Zhang3 | Xiang Zhou3 | Ling Zhu3
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.); # 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
September 18, 2023
Page 2
| the trust account at December 31, 2022 of $10.09. Please tell us why the pro rata value per share of $10.26 at June 30, 2023, as disclosed on page F-110, was not used in this calculation. If you determine that the June 30, 2023 pro rata value per share should be used, please also recalculate the figures in footnote B for consistency. |
In response to the Staff’s comment, the Company has revised pages 267 to 274 of the Registration Statement.
* * *
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
Jonathan B. Stone, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Rajeev P. Duggal, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Ee Sin Tan, Partner, Ernst & Young