# EDGAR Filing Document

**Accession Number:** 0001916416
**File Stem:** 0000000000-25-008379
**Filing Date:** 2025-8
**Character Count:** 3808
**Document Hash:** 287066b9906a4c9915e78e5fe982566e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008379.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0000000000-25-008379

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250811

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Intelligent Group Ltd
- **CENTRAL INDEX KEY:** 0001916416
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41974

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 6/F, WING ON CHEONG BUILDING
- **STREET 2:** 5 WING LOK STREET
- **CITY:** SHEUNG WAN
- **PROVINCE COUNTRY:** K3
- **ZIP:** 999077
- **BUSINESS PHONE:** (852) 3618 8460

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 6/F, WING ON CHEONG BUILDING
- **STREET 2:** 5 WING LOK STREET
- **CITY:** SHEUNG WAN
- **PROVINCE COUNTRY:** K3
- **ZIP:** 999077
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-031469

## Text-Extract

```

                                                              August 11, 2025

Wai Lau
Chief Executive Officer
Intelligent Group Ltd
1203C, Level 12, Tower 1
Admiralty Centre, 18 Harcourt Road
Admiralty, Hong Kong

       Re: Intelligent Group Ltd
           Form 20-F filed April 14, 2025
           File No. 001-41974
Dear Wai Lau:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

       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 filed April 14, 2025
Item 15. Controls and Procedures
Management's Annual Report on Internal Control over Financial Reporting, page
75

1.     We note your disclosure that your annual report does not include a
report of
       management   s assessment regarding internal control over financial
reporting due to a
       transition period established by rules of the SEC for newly public
companies. An
       issuer does not need to include a report of management   s assessment
regarding
       internal control over financial reporting until it either had been
required to file an
       annual report for the prior fiscal year or had filed an annual report
for the prior fiscal
       year. It appears you filed an annual report on Form 20-F for the fiscal
year ended
       November 30, 2023 on March 29, 2024. Accordingly, please amend your Form
20-F
       to include a report of management   s assessment regarding internal
control over
       financial reporting. Refer to Instruction 1 to Item 15 of Form 20-F for
guidance.
       Please ensure the amendment includes updated certifications that are
currently dated
       and signed by your current CEO and CFO.
 August 11, 2025
Page 2

        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 Patrick Kuhn at 202-551-3308 or Abe Friedman at
202-551-8298 with
any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._