# EDGAR Filing Document

**Accession Number:** 0002010959
**File Stem:** 0001213900-25-065463
**Filing Date:** 2025-7
**Character Count:** 3320
**Document Hash:** 2c110095a015ef995d49ba568d2996e3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-065463.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0001213900-25-065463

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250718

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C
- **CENTRAL INDEX KEY:** 0002010959
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** C0
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 630 BUSINESS VILLAGE BLOCK B
- **STREET 2:** PORT SAEED DEIRA
- **CITY:** DUBAI
- **PROVINCE COUNTRY:** C0
- **BUSINESS PHONE:** 97 142282568

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 630 BUSINESS VILLAGE BLOCK B
- **STREET 2:** PORT SAEED DEIRA
- **CITY:** DUBAI
- **PROVINCE COUNTRY:** C0

**AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C**

July 18, 2025

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Attention: | James Giugliano |
|  | Joel Parker |
|  | Scott Anderegg |
|  | Donald Field |

---

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| | |
|:---|:---|
| **Re:** | **AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C** |
|  | **Amendment No. 2 to Registration Statement on Form F-1** |
|  | **Filed June 27, 2025** |
|  | **File No. 333-284789** |

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Ladies and Gentlemen:

This letter is in response to the letter dated July 11, 2025, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to AMBITIONS ENTERPRISE MANAGEMENT CO. L.L.C (the "Company," "we," and "our"). For ease of reference, we have recited the Commission's comments in this response and numbered them accordingly. An amended registration statement on Form F-1 (the "Amended Registration Statement No.3") is being submitted confidentially to accompany this letter.

 

*<u>Use of Proceeds, page 29</u>*

 

**1.** **You disclose estimated proceeds from this offering of approximately $5.1 million, after deducting underwriting discounts, non-accountable expense allowance, and estimated offering expenses payable by you. However, on page 112 and in the footnote on page 31 you disclose expected net proceeds of approximately $4,550,000 after deducting underwriting discounts, non-accountable expense allowance and offering expenses of $1,450,000. Please revise your disclosures throughout your filing to ensure consistency.** 

<u>Response</u>: In response to the Staff's comment, we have revised our disclosure on page 29 of the Amended Registration Statement No.3 accordingly.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

Very truly yours,

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| | |
|:---|:---|
| */s/ Zhengang Tang* | */s/ Zhengang Tang* |
| Name: | Zhengang Tang |
| Title: | Chief Executive Officer,<br> Chairman of the Board of Directors, and<br> Director |

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cc: Ying Li, Esq. <br> Hunter Taubman Fischer & Li LLC