# EDGAR Filing Document

**Accession Number:** 0002053033
**File Stem:** 0001641172-25-022207
**Filing Date:** 2025-8
**Character Count:** 3855
**Document Hash:** cd58bf372df3b2c809075e961fc43962
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-022207.hdr.sgml**: 20260206

**ACCESSION NUMBER**: 0001641172-25-022207

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250805

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Platinum Analytics Cayman Ltd
- **CENTRAL INDEX KEY:** 0002053033
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 60 ANSON ROAD, 17-01
- **CITY:** MAPLETREE
- **STATE:** U0
- **ZIP:** 079914
- **BUSINESS PHONE:** 65-6822-7800

**MAIL ADDRESS:**
- **STREET 1:** 60 ANSON ROAD, 17-01
- **CITY:** MAPLETREE
- **STATE:** U0
- **ZIP:** 079914

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| | | | |
|:---|:---|:---|:---|
| ![](formcorresp_001.jpg) | **Loeb & Loeb LLP** |  |  |
| ![](formcorresp_001.jpg) |  |  |  |
| ![](formcorresp_001.jpg) | 901 New York Avenue, N.W. | **Main** | 202.618.5000 |
| ![](formcorresp_001.jpg) | Washington, D.C. 20001 | **Fax** | 202.217.2554 |
| ![](formcorresp_001.jpg) |  |  |  |
| ![](formcorresp_001.jpg) | 345 Park Avenue | **Main** | 212.407.4000 |
| ![](formcorresp_001.jpg) | New York, NY 10154 | **Fax** | 212.407.4990 |

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August 5, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attn: | Amanda Kim |
|  | Stephen Krikorian |
|  | Marion Graham |
|  | Mitchell Austin |

---

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| | |
|:---|:---|
| Re: | Platinum Analytics Cayman Limited |
|  | Amendment No. 2 to Registration Statement on Form F-1 |
|  | Filed July 21, 2025 |
|  | File No. 333-287134 |

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Dear Messrs. Kim, Krikorian, Graham, and Austin:

On behalf of our client, Platinum Analytics Cayman Limited (the "**Company**"), we hereby provide a response to the comments issued in a letter dated August 4, 2025 (the "**Staff's Letter**") regarding the Company's Amendment No. 2 to Registration Statement on Form F-1 (the "Amendment No. 2"). Contemporaneously, we are filing the Amendment No. 3 to the Registration Statement on Form F-1 via Edgar (the "**Amendment No. 3**").

In order to facilitate the review by the staff of the Securities and Exchange Commission (the "**Staff**") of the Amendment No. 3, we have responded, on behalf of the Company, to the comments set forth in the Staff's Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff's comments and correspond to the numbered paragraph in the Staff's Letter.

Los Angeles New York Chicago Nashville Washington, DC San Francisco Beijing Hong Kong www.loeb.com

For the United States offices, a limited liability partnership including professional corporations. For Hong Kong office, a limited liability partnership.

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| | |
|:---|:---|
| ![](formcorresp_001.jpg) | United States Securities and Exchange Commission<br> August 5, 2025<br> Page 2 |

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**<u>Amendment No 2. to Registration Statement on Form F-1</u>**

**<u>NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</u>**

**<u>Recent accounting pronouncements, page F-17</u>**

**1.** **The dates and years referred to in the ASUs appear to have been updated to 2024 when they are supposed to be 2023. Please revise.** 

**Response**: The Company notes the Staff's comment and has updated the disclosures on page F-17 accordingly.

Please call me at 212-407-4089 if you would like additional information with respect to any of the foregoing. Thank you.

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| |
|:---|
| Sincerely, |
| */s/ Andrei Sirabionian, Esq.* |
| Andrei Sirabionian, Esq. |
| Partner |

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cc: Huiyi Zheng, Chief Executive Officer and Director of Platinum Analytics Cayman Limited.