# EDGAR Filing Document

**Accession Number:** 0001558740
**File Stem:** 0000000000-23-002453
**Filing Date:** 2023-3
**Character Count:** 11488
**Document Hash:** 6076880bb2739a3313a628651a59f20c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002453.hdr.sgml**: 20230817

**ACCESSION NUMBER**: 0000000000-23-002453

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230314

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Winvest Group Ltd
- **CENTRAL INDEX KEY:** 0001558740
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
- **IRS NUMBER:** 272052033
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 50 WEST LIBERTY STREET
- **STREET 2:** SUITE 880
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 89501
- **BUSINESS PHONE:** (775) 996-0288

**MAIL ADDRESS:**
- **STREET 1:** 50 WEST LIBERTY STREET
- **STREET 2:** SUITE 880
- **CITY:** RENO
- **STATE:** NV
- **ZIP:** 89501

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ZYROX MINING INTERNATIONAL INC
- **DATE OF NAME CHANGE:** 20120921
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-22-016047

## Text-Extract

```

United States securities and exchange commission logo

                             March 14, 2023

       Jeffrey Wong Kah Mun
       Chief Executive Officer
       Winvest Group Ltd
       50 West Liberty Street, Suite 880
       Reno, NV 89501

                                                        Re: Winvest Group Ltd
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed February 28,
2023
                                                            File No. 333-267006

       Dear Jeffrey Wong Kah Mun:

             We have reviewed your amended registration statement 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.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 23, 2023 letter.

       Amendment No. 3 to Registration Statement on Form S-1 Filed February 28,
2023

       Prospectus Summary
       Business Overview, page 2

   1.                                                   We note your amended
disclosure in the sections titled "Investment Controls and
                                                        Protections" and
"Corporate Governance & Reporting." Please file as an exhibit copies
                                                        of or a form of any
agreement that grants you first priority security interest over the
                                                        intellectual property
of the TCG projects. Please also elaborate on how you will
                                                        determine who the
"trusted professionals" in the industry are and the specific types of
                                                        reports you expect to
receive from such trusted professionals. Additionally, please revise
                                                        your risk factors to
address the material risks associated with your reliance on such
                                                        "investment controls
and protections," if any.
 Jeffrey Wong Kah Mun
FirstName  LastNameJeffrey Wong Kah Mun
Winvest Group   Ltd
Comapany
March      NameWinvest Group Ltd
       14, 2023
March2 14, 2023 Page 2
Page
FirstName LastName
Dilution, page 23

2.       You did not address the following parts of comment 4:

                Explain to us how you computed the "net tangible book value per
share after the
              offering" for each of the 75%, 50%, 25% and 10% assumptions shown
on page 24.
              In this regard, tell us the adjustments you made to    net
tangible book value after the
              offering    and/or    total shares issued after the offering
to arrive at the    net tangible
              book value per share after the offering    shown.

                Tell us your consideration of including the use of proceeds
disclosed on page 21 in
              the computation of the net tangible book value after the offering
for each
              assumption. In particular, tell us why you do not net
brokerage fees    in your
              calculation of    net proceeds from offering.

         Please address these points.
Our Business, page 33

3.       We note your response to comment 5 and we reissue it. Please amend
this section of your
         prospectus to include the specific information required by Item
101(h)(4)(i)-(xii) of
         Regulation S-K.
Financial Statements of Winvest Group LTD, page F-27

4.       Please update your financial statements to include the fiscal year
ended December 31,
         2022 pursuant to Rule 8-08 of Regulation S-X.
Notes to Financial Statements
Note 2 - Summary of Significant Accounting Policies
Production - Cost of Revenue, page F-45

5.       We reissue comment 12 in part, as you did not fully address it. Please
explain why
         determining the percentage of labor expense based upon the nature of
the project is more
         appropriate than the actual amount of time and the value of that time
incurred on the
         project.
General

6.       We note your response to comment 15 and we reissue it in part. Please
make the
         following revisions to the indicated sections in each bullet point:

                Describe your capital structure, including the different
authorized classes of stock in
              the prospectus summary section.

                Describe the nature of the disparate voting rights, including
the number of votes per
 Jeffrey Wong Kah Mun
Winvest Group Ltd
March 14, 2023
Page 3
           share in the prospectus summary and risk factor sections.

       You may contact Keira Nakada at 202-551-3659 or Doug Jones at
202-551-3309 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at 202-551-7127 or Dietrich King at 202-551-8071 with any
other questions.

                                                           Sincerely,
FirstName LastNameJeffrey Wong Kah Mun
                                                           Division of
Corporation Finance
Comapany NameWinvest Group Ltd
                                                           Office of Trade &
Services
March 14, 2023 Page 3
cc:       Matt McMurdo
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 14, 2023

Jeffrey Wong Kah Mun  
Chief Executive Officer  
Winvest Group Ltd  
50 West Liberty Street, Suite 880  
Reno, NV 89501

# **Re: Winvest Group Ltd**

# **Amendment No. 3 to Registration Statement on Form S-1**

**Filed February 28, 2023**

**File No. 333-267006**

Dear Jeffrey Wong Kah Mun:

We have reviewed your amended registration statement 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.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 23, 2023 letter.

Amendment No. 3 to Registration Statement on Form S-1 Filed February 28, 2023

Prospectus Summary

Business Overview, page 2

1. We note your amended disclosure in the sections titled 'Investment Controls and Protections' and 'Corporate Governance & Reporting.' Please file as an exhibit copies of or a form of any agreement that grants you first priority security interest over the intellectual property of the TCG projects. Please also elaborate on how you will determine who the 'trusted professionals' in the industry are and the specific types of reports you expect to receive from such trusted professionals. Additionally, please revise your risk factors to address the material risks associated with your reliance on such 'investment controls and protections,' if any.

Jeffrey Wong Kah Mun
Winvest Group Ltd
March 14, 2023
Page 2

Dilution, page 23

2. You did not address the following parts of comment 4:

- Explain to us how you computed the "net tangible book value per share after the offering" for each of the 75%, 50%, 25% and 10% assumptions shown on page 24. In this regard, tell us the adjustments you made to "net tangible book value after the offering" and/or "total shares issued after the offering" to arrive at the "net tangible book value per share after the offering" shown.

- Tell us your consideration of including the use of proceeds disclosed on page 21 in the computation of the net tangible book value after the offering for each assumption. In particular, tell us why you do not net "brokerage fees" in your calculation of "net proceeds from offering.

Please address these points.

Our Business, page 33

3. We note your response to comment 5 and we reissue it. Please amend this section of your prospectus to include the specific information required by Item 101(h)(4)(i)-(xii) of Regulation S-K.

Financial Statements of Winvest Group LTD, page F-27

4. Please update your financial statements to include the fiscal year ended December 31, 2022 pursuant to Rule 8-08 of Regulation S-X.

Notes to Financial Statements

Note 2 - Summary of Significant Accounting Policies

Production - Cost of Revenue, page F-45

5. We reissue comment 12 in part, as you did not fully address it. Please explain why determining the percentage of labor expense based upon the nature of the project is more appropriate than the actual amount of time and the value of that time incurred on the project.

General

6. We note your response to comment 15 and we reissue it in part. Please make the following revisions to the indicated sections in each bullet point:

- Describe your capital structure, including the different authorized classes of stock in the prospectus summary section.

- Describe the nature of the disparate voting rights, including the number of votes per

Jeffrey Wong Kah Mun
Winvest Group Ltd
March 14, 2023
Page 3

share in the prospectus summary and risk factor sections.

You may contact Keira Nakada at 202-551-3659 or Doug Jones at 202-551-3309 if you have questions regarding comments on the financial statements and related matters. Please contact Cara Wirth at 202-551-7127 or Dietrich King at 202-551-8071 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Matt McMurdo