# EDGAR Filing Document

**Accession Number:** 0001995075
**File Stem:** 0000000000-25-007943
**Filing Date:** 2025-7
**Character Count:** 4159
**Document Hash:** 8da09e0a3b6b0efa93b162a73779cbc5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007943.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0000000000-25-007943

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250729

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Megan Holdings Ltd.
- **CENTRAL INDEX KEY:** 0001995075
- **STANDARD INDUSTRIAL CLASSIFICATION:** AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES [0200]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06957

**BUSINESS ADDRESS:**
- **STREET 1:** B-01-07, GATEWAY CORPORATE SUITES
- **CITY:** MALAYSIA
- **STATE:** N8
- **ZIP:** 50480
- **BUSINESS PHONE:** 364201071

**MAIL ADDRESS:**
- **STREET 1:** B-01-07, GATEWAY CORPORATE SUITES
- **CITY:** MALAYSIA
- **STATE:** N8
- **ZIP:** 50480
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-23-086384

## Text-Extract

```

                                                            July 29, 2025

Darren Hoo
Principal Executive Officer
Megan Holdings Limited
B-01-07, Gateway Corporate Suites
Gateway Kiaramas
No.1, Jalan Desa Kiara
50480 Mont Kiara
Kuala Lumpur, Malaysia

       Re: Megan Holdings Limited
           Amendment No. 10 to Registration Statement on Form F-1
           Filed July 17, 2025
           File No. 333-281357
Dear Darren Hoo:

     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.

Amendment No. 10 to Registration Statement on Form F-1
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Segment reporting, page 46

1.     Please update your disclosure here that refers to only one operating
segment, as Note
       16 of the audited financial statements sets forth that you have two
operating segments.
Consolidated Financial Statements
Note 16 - Segment reporting, page F-31

2.     Please provide the following segment disclosures as required by ASC 280
upon the
       adoption of ASU No. 2023-07:
 July 29, 2025
Page 2

             Significant segment expenses that are regularly provided to the
CODM and
           included within a reported measure of segment profit or loss as
required by ASC
           280-10-50-26A;
             An amount for "other segment items" by reportable segment
(calculated as the
           difference between (a) "segment revenue" less each "significant
segment
           expense" category above and (b) each reported measure of segment
profit or loss),
           including a description of the composition of "other segment items"
as required by
           ASC 280-10-50-26B; and
             The title and position of the CODM, required by ASC
280-10-50-21(c), and an
           explanation of how the CODM uses the reported measure(s) of segment
profit or
           loss in assessing performance and allocating resources, required by
ASC 280-10-
           50-29(f).

       Please contact Kristin Lochhead at 202-551-3664 or Michael Fay at
202-551-3812 if
you have questions regarding comments on the financial statements and related
matters. Please contact Juan Grana at 202-551-6034 or Katherine Bagley at
202-551-2545
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:   Yarona L. Yieh, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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