# EDGAR Filing Document

**Accession Number:** 0001948294
**File Stem:** 0000000000-25-007715
**Filing Date:** 2025-7
**Character Count:** 8559
**Document Hash:** 8fd23b2dd0c2cae7f653ae795a4e33d0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007715.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0000000000-25-007715

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250722

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CL Workshop Group Ltd
- **CENTRAL INDEX KEY:** 0001948294
- **STANDARD INDUSTRIAL CLASSIFICATION:** LUMBER & WOOD PRODUCTS (NO FURNITURE) [2400]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41796

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AVENIDA DA AMIZADE NO.1287
- **STREET 2:** CHONG FOK CENTRO COMERCIAL,13 E
- **CITY:** MACAU S.A.R
- **PROVINCE COUNTRY:** N5
- **BUSINESS PHONE:** 852 60385546

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** AVENIDA DA AMIZADE NO.1287
- **STREET 2:** CHONG FOK CENTRO COMERCIAL,13 E
- **CITY:** MACAU S.A.R
- **PROVINCE COUNTRY:** N5

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nature Wood Group Ltd
- **DATE OF NAME CHANGE:** 20220926
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-008047

## Text-Extract

```

                                                            July 22, 2025

Kam Pang Chim
Chief Financial Officer
Nature Wood Group Ltd
Avenida de Amizade no. 1287
Chong Fok Centro Comercial, 13E
Macau S.A.R.

        Re: Nature Wood Group Ltd
            Form 20-F for the fiscal year ended December 31, 2024
            Filed May 1, 2025
            File No. 001-41796
Dear Kam Pang Chim:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments.

Form 20-F for the fiscal year ended December 31, 2024
Part I., page 1

1.     Please revise future filings to provide specific and prominent
disclosures in the
       forepart of your Form 20-F related to the legal and operational risks
associated with
       China-based companies, similar to disclosures provided in the forepart
of your Form
       F-1 and updated for relevant subsequent events, in an Overview under
Part I,
       that address the following:
           Disclose you are not a Chinese operating company but a British
Virgin Islands
           holding company that does not conduct operations, that operations
are conducted
           by your subsidiaries, and that this structure involves unique risks
to investors.
           Provide a cross-reference to the more detailed discussion of risks
facing the
           company as a result of this structure.
           Disclose the legal and operational risks associated with being based
in or having
           the majority of operations in China. Your disclosure should make
clear whether
 July 22, 2025
Page 2

           these risks could result in a material change in your operations
and/or the value of
           your ordinary shares or could significantly limit or completely
hinder your ability
           to offer or continue to offer securities to investors and cause the
value of such
           securities to significantly decline or be worthless. Your disclosure
should address
           how recent statements and regulatory actions by China   s
government, such as
           those related to data security or anti-monopoly concerns, have or
may impact the
           company   s ability to conduct its business, accept foreign
investments, or list on a
           U.S. or other foreign exchange.
             Disclose the risks that your corporate structure and being based
in or having the
           majority of operations in China pose to investors. In particular,
describe the
           significant regulatory, liquidity, and enforcement risks with
cross-references to
           the more detailed discussions of these risks. For example,
specifically discuss
           risks arising from the legal system in China, including risks and
uncertainties
           regarding the enforcement of laws and that rules and regulations in
China can
           change quickly with little advance notice; and the risk that the
Chinese
           government may intervene or influence your operations at any time,
or may exert
           more control over offerings conducted overseas and/or foreign
investment in
           China-based issuers, which could result in a material change in your
operations
           and/or the value of your securities. Acknowledge any risks that any
actions by the
           Chinese government to exert more oversight and control over
offerings that are
           conducted overseas and/or foreign investment in China-based issuers
could
           significantly limit or completely hinder your ability to offer or
continue to offer
           securities to investors and cause the value of such securities to
significantly
           decline or be worthless.
             Disclose each permission or approval that you or your subsidiaries
are required to
           obtain from Chinese authorities to operate your business and to
offer securities to
           foreign investors. State whether you or your subsidiaries are
covered by
           permissions requirements from the China Securities Regulatory
Commission
           (CSRC), Cyberspace Administration of China (CAC) or any other
governmental
           agency that is required to approve your or your subsidiaries
operations, and state
           affirmatively whether you have received all requisite permissions or
approvals
           and whether any permissions or approvals have been denied. Also,
describe the
           consequences to you and your investors if you or your subsidiaries:
(i) do not
           receive or maintain such permissions or approvals, (ii)
inadvertently conclude that
           such permissions or approvals are not required, or (iii) applicable
laws,
           regulations, or interpretations change and you are required to
obtain such
           permissions or approvals in the future.
             Provide a clear description of how cash is transferred through
your organization.
           Disclose your intentions to distribute earnings or settle amounts
owed under your
           operating structure. Quantify any cash flows and transfers of other
assets by type
           that have occurred between the holding company and its subsidiaries,
and the
           direction of transfer. Quantify any dividends or distributions that
a subsidiary has
           made to the holding company and which entity made such transfer, and
their tax
           consequences. Similarly quantify dividends or distributions made to
U.S.
           investors, their source, and their tax consequences. Your
disclosures should make
 July 22, 2025
Page 3

          it clear if no transfers, dividends, or distributions have been made
to date by
          stating that fact. Also, describe any restrictions on foreign
exchange and your
          ability to transfer cash between entities, across borders, and to
U.S. investors.
          Describe any restrictions and limitations on your ability to
distribute earnings
          from the company, including your subsidiaries, to the parent company
and U.S.
          investors.
Item 19. Exhibits
Exhibit 13.1, page 77

2.     Please ensure future filings include the correct name of the CEO. The
name in the
       forepart of the certification does not match the name of the current CEO
and signer.
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Ernest Greene at 202-551-3733 or Anne McConnell at
202-551-3709
with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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