# EDGAR Filing Document

**Accession Number:** 0002070261
**File Stem:** 0000000000-25-010501
**Filing Date:** 2025-9
**Character Count:** 4706
**Document Hash:** 8d3b776573e6df9abf4f1c0fb896459a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010501.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0000000000-25-010501

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250925

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Monkey Tree Investment Ltd
- **CENTRAL INDEX KEY:** 0002070261
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EDUCATIONAL SERVICES [8200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000420980
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08186

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SUITE 2514, 25/F, 1111 KING'S ROAD,
- **STREET 2:** TAIKOO SHING, HONG KONG
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852-35636771

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SUITE 2514, 25/F, 1111 KING'S ROAD,
- **STREET 2:** TAIKOO SHING, HONG KONG
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-061846

## Text-Extract

```

                                                            September 25, 2025

Ricky Ling Fung Sung
Chief Executive Officer
Monkey Tree Investment Ltd
Suite 2514, 25/F, 1111 King   s Road
Taikoo Shing, Hong Kong

       Re: Monkey Tree Investment Ltd
           Amendment No. 1 to Registration Statement on Form F-1
           Filed September 12, 2025
           File No. 333-289637
Dear Ricky Ling Fung Sung:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our dated
September 10,
2025.

Amendment No. 1 to Registration Statement on Form F-1 filed September 12, 2025
Conventions That Apply To This Prospectus, page ii

1.     We note your definition of Monkey Tree HK, including that your
Controlling
       Shareholder owns a 70% interest as of the date hereof. However, your
response to
       prior comment 4 and your revised disclosure states that Monkey Tree HK
is wholly
       owned by Timberworks. Please revise to reconcile the discrepancy,
including the
       disclosure of any additional owner(s) of Monkey Tree HK, if applicable.
 September 25, 2025
Page 2
Risk Factors
Risks Related to Our Business and the Industry
Our success depends significantly on the market recognition of our brand . . .,
page 21

2.     We note your revised disclosure in response to prior comment 2,
including your
       characterization that the Other Franchisees are independent from you and
your
       Controlling Shareholder. Please revise to explain your position or
recharacterize the
       relationship. In this light, we note that your Controlling Shareholders
owns 100% of
       Timberworks and Timberworks wholly owns Monkey Tree HK. Additionally, we
note
       that your Controlling Shareholder is also the Chief Executive Officer of
Monkey Tree
       HK, where Monkey Tree HK contracts with you and the Other Franchisees,
and
       Monkey Tree HK and your Controlling Shareholder are "able to control the
business
       operations and decision-making of Other Franchisee through the series of
franchisee
       agreements . . . ." Also, please explain further how you are made aware
that the Other
       Franchisees enter into similar or less favorable franchisee agreements
than those you
       enter into. In connection with your revised disclosure, please update
the related risks,
       as appropriate.

       Please contact Patrick Kuhn at 202-551-3308 or Angela Lumley at
202-551-3398 if
you have questions regarding comments on the financial statements and related
matters. Please contact Eddie Kim at 202-551-8713 or Cara Wirth at 202-551-7127
with any
other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   Virginia Tam

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._