# EDGAR Filing Document

**Accession Number:** 0001897532
**File Stem:** 0001213900-25-058692
**Filing Date:** 2025-6
**Character Count:** 2492
**Document Hash:** 8169d0f77a71d52d993ef8875ee6ac4d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-058692.hdr.sgml**: 20250902

**ACCESSION NUMBER**: 0001213900-25-058692

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250627

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Majestic Ideal Holdings Ltd
- **CENTRAL INDEX KEY:** 0001897532
- **STANDARD INDUSTRIAL CLASSIFICATION:** APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9

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

**BUSINESS ADDRESS:**
- **STREET 1:** 22/F, CHINA UNITED PLAZA
- **STREET 2:** 1002-1008 TAI NAN WEST STREET
- **CITY:** CHEUNG SHA WAN, KOWLOON
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852 9710 8044

**MAIL ADDRESS:**
- **STREET 1:** 22/F, CHINA UNITED PLAZA
- **STREET 2:** 1002-1008 TAI NAN WEST STREET
- **CITY:** CHEUNG SHA WAN, KOWLOON
- **STATE:** K3
- **ZIP:** 0000

June 27, 2025

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Majestic Ideal Holdings Ltd

Registration Statement on Form F-1

File No. 333- 282499

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Majestic Ideal Holdings Ltd that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on June 30, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that it intends to distribute approximately 350 copies of the Preliminary Prospectus dated April 14, 2025 to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| CRAFT CAPITAL MANAGEMENT LLC | CRAFT CAPITAL MANAGEMENT LLC |
| By: | /s/ Stephen Kiront |
| Name: | Stephen Kiront |
| Title: | Chief Operating Officer |
| WESTPARK CAPITAL, INC. | WESTPARK CAPITAL, INC. |
| By: | /s/ Jason Stern |
| Name: | Jason Stern |
| Title: | Chief Operating Officer |

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