# EDGAR Filing Document

**Accession Number:** 0001897532
**File Stem:** 0001213900-23-024472
**Filing Date:** 2023-3
**Character Count:** 2659
**Document Hash:** bf29d32cfdf3836a69c4dc6f061f4705
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-024472.hdr.sgml**: 20240729

**ACCESSION NUMBER**: 0001213900-23-024472

**CONFORMED SUBMISSION TYPE**: DRSLTR

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**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
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9

**FILING VALUES:**
- **FORM TYPE:** DRSLTR

**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

March 30, 2023

**Via Edgar Transmission**

Mr. Tom Jones

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Washington, D.C. 20549

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|:---|:---|
| **Re:** | **Majestic Ideal Holdings Ltd. (The "Company")**<br> **Amendment No. 9 to Draft Registration Statement on Form F-1**<br> **Submitted March 2, 2023**<br> **CIK No. 0001897532** |

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Dear Mr. Jones:

As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated March 14, 2023 from the Securities and Exchange Commission (the "**Commission**") in which the staff of the Commission (the "**Staff**") commented on the above-referenced Amended Draft Registration Statement on Form F-1 (the "**Form F-1**").

For the Staff's convenience, the Staff's comment has been stated below in its entirety, with the Company's response set out immediately underneath such comment.

<u>Amendment No. 9 to Draft Registration Statement on Form F-1</u>

<u>Capitalization, page 47</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Please revise the table to include your indebtedness in accordance with Item 4(a) of Form F-1 and Item 3.B of Form 20-F.** Response: We respectfully advise the Staff that we have revised the table on page 47 to include indebtedness in accordance with Item
4(a) of Form F-1 and Item 3.B of Form 20-F.

Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

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| |
|:---|
| Sincerely, |
| */s/ Lawrence S. Venick* |
| Lawrence S. Venick |
| **Direct Dial:** +852.3923.1188 |
| **Email:** lvenick@loeb.com |

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