# EDGAR Filing Document

**Accession Number:** 0002022097
**File Stem:** 0000000000-25-007772
**Filing Date:** 2025-7
**Character Count:** 5928
**Document Hash:** 118e1bf66bd80557b9f243b6255dfa2d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007772.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0000000000-25-007772

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250723

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MEDI Group Ltd
- **CENTRAL INDEX KEY:** 0002022097
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PERSONAL SERVICES [7200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07852

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT 15-16, 22/F., CEO TOWER
- **STREET 2:** 77 WING HONG STREET, CHEUNG SHA WAN
- **CITY:** KOWLOON
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 2388 1121

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT 15-16, 22/F., CEO TOWER
- **STREET 2:** 77 WING HONG STREET, CHEUNG SHA WAN
- **CITY:** KOWLOON
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-001960

## Text-Extract

```

                                                            July 23, 2025

NG Hon Kin
Chief Executive Officer
MEDI Group Ltd
Unit 15-16, 22/F., CEO Tower
77 Wing Hong Street
Cheung Sha Wan
Kowloon, Hong Kong

       Re: MEDI Group Ltd
           Amendment No. 1 to Draft Registration Statement on Form F-1
           Submitted July 3, 2025
           CIK No. 0002022097
Dear NG Hon Kin:

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

       Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our April 28, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form F-1 Submitted July 3,
2025
Cover Page

1.     We note your revised disclosure on page 3 of your prospectus cover page
in response
       to our prior comment 2. Please augment your disclosure on page ALT-1 to
provide
       similar disclosure as you provided on page 3 of your prospectus cover
page
       concerning PRC oversight and referencing related risk factor disclosure.
In this
       regard, the China-based issuer disclosure on the two cover pages should
mirror each
       other and provide comparable information.
 July 23, 2025
Page 2

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Revenues, page 54

2.     Please disclose how revenue from expired treatments impacts reported net
income in
       comparison to your other revenue sources. Also describe any known trends
or
       uncertainties related to revenue from expired treatments that are
reasonably likely to
       have a material favorable or unfavorable impact on net income. Refer to
Item 5, A and
       D of Form 20-F.
Audited Consolidated Financial Statements
Report of Independent Registered Public Accounting Firm, page F-26

3.     Please request that your auditor revise the second and third paragraphs
of their report
       to refer to Note 20 rather than Note 19.
Notes to Consolidated Financial Statements
Note 14 - Income Taxes, page F-48

4.     We reviewed the revisions made in response to prior comment 25. On page
F-48 you
       disclose that you, "did not generate operating loss carry forwards
available to offset
       future taxable income," however, the table of deferred tax assets on
page F-49
       presents net operation losses accumulated. Please revise for consistency
or explain
       why the current disclosure is accurate. In addition, on page F-49 you
disclose that,
       "[a]s of June 30, 2024 and 2023, estimated tax credit carried forward
was $61,000,000
       and $73,000,000." These carry forwards are much greater than the net
operation losses
       accumulated as disclosed in the table of deferred tax assets. Please
explain to us how
       you calculated the estimated tax credit carry forward and net operation
losses
       accumulated and how these amounts are related, if applicable.
General

5.     Please update your financial statements, or file as an exhibit to the
filing the necessary
       representations as to why such update is not necessary. Refer to Item
8. A.4 of Form
       20-F and Instruction 2 thereto.
6.     We note your revised Selling Shareholder disclosure on page ALT-8.
Please augment
       your disclosure to provide the date(s) of the transaction(s) when
selling shareholders
       purchased their shares and disclose the nature of any position, office
or other material
       relationship that the selling shareholder has had within the past three
years with the
       company or any of its predecessors or affiliates.
 July 23, 2025
Page 3

       Please contact Adam Phippen at 202-551-3336 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680 with any
other
questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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