# EDGAR Filing Document

**Accession Number:** 0002058349
**File Stem:** 0001213900-25-049832
**Filing Date:** 2025-6
**Character Count:** 3463
**Document Hash:** 9d3982621a728712c69676414aef3e0e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-049832.hdr.sgml**: 20251211

**ACCESSION NUMBER**: 0001213900-25-049832

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250602

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ETOILES CAPITAL GROUP CO., LTD
- **CENTRAL INDEX KEY:** 0002058349
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT 03-04, 25/F, COSCO TOWER
- **STREET 2:** 183 QUEEN'S ROAD CENTRAL
- **CITY:** SHEUNG WANG
- **PROVINCE COUNTRY:** K3
- **BUSINESS PHONE:** 852-2398-8699

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT 03-04, 25/F, COSCO TOWER
- **STREET 2:** 183 QUEEN'S ROAD CENTRAL
- **CITY:** SHEUNG WANG
- **PROVINCE COUNTRY:** K3

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Thrive Capital Group Co., LTD
- **DATE OF NAME CHANGE:** 20250226

June 2, 2025

**Via Edgar Transmission**

Alyssa Wall and Cara Wirth

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

---

| | |
|:---|:---|
| Re: | **Etoiles Capital Group Co., Ltd.**<br> **Amendment No. 1 to Registration Statement on Form F-1**<br> **Submitted May 23, 2025**<br> **File No. 333-287302** |

---

Dear SEC Officers:

On behalf of Thrive Capital Group Co., Ltd. (the "Company"), we have set forth below responses to the comments of the staff (the "Staff") of the Securities and Exchange Commission contained in its letter dated May 29, 2025 with respect to Amendment No. 1 to Registration Statement on Form F-1, File No. 333-287302 ("F-1"), filed on May 23, 2025 by the Company. For your convenience, the text of the Staff's comments is set forth below in bold, followed in each case by the Company's responses. Please note that all references to page numbers in the responses are references to the page numbers in revised Form F-1 (the "Revised F-1"), filed concurrently with the submission of this letter in response to the Staff's comments.

For the Staff's convenience, the Staff's comment has been stated below in its entirety, with the Company's response set out immediately underneath such comment.

<u>Amendment No. 1 to Registration Statement on Form F-1 Filed May 23, 2025</u>

<u>Our Corporate History and Structure, page 56</u>

1. **We note your statement that "Etoiles Zeneo Investment Limited proposed to surrender 5,000,000 Class B Ordinary Shares to the Company for the cancellation, and the Company approved the surrender and cancellation of such shares on May 8, 2025." Please revise to note whether Etoiles Zeneo Investment Limited received any consideration for cancellation of the shares, and if so state the amount. If it did not** **receive any consideration, please revise to state as much and state why not.** 

**Response:** *In response to the Staff's comment, the Company has amended the relevant disclosures on pages 57, F-20, F-24, and II-2 of the Revised F-1.*

Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

Sincerely,

---

| |
|:---|
| */s/ Lawrence S. Venick* |
| Lawrence S. Venick |
| **Direct Dial:** +852.3923.1188 |
| **Email:** lvenick@loeb.com |

---