# EDGAR Filing Document

**Accession Number:** 0002053456
**File Stem:** 0001213900-25-061212
**Filing Date:** 2025-7
**Character Count:** 4878
**Document Hash:** 1cdad7283a32b42be275ec3c008d014f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-061212.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001213900-25-061212

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250703

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Generation Essentials Group
- **CENTRAL INDEX KEY:** 0002053456
- **STANDARD INDUSTRIAL CLASSIFICATION:** PERIODICALS:  PUBLISHING OR PUBLISHING AND PRINTING [2721]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** PO BOX 2681, HUTCHINS DRIVE
- **STREET 2:** CRICKET SQUARE, GRAND CAYMAN
- **CITY:** GEORGE TOWN
- **STATE:** E9
- **ZIP:** KY1-1111
- **BUSINESS PHONE:** 330142364597

**MAIL ADDRESS:**
- **STREET 1:** PO BOX 2681, HUTCHINS DRIVE
- **STREET 2:** CRICKET SQUARE, GRAND CAYMAN
- **CITY:** GEORGE TOWN
- **STATE:** E9
- **ZIP:** KY1-1111

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** World Media & Entertainment Universal Inc.
- **DATE OF NAME CHANGE:** 20250124

Skadden, Arps, Slate, Meagher & Flom

世達國際律師事務所

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| | | |
|:---|:---|:---|
| <u>Partners</u> | 42/F, EDINBURGH TOWER, THE LANDMARK | AFFILIATE OFFICES |
| Geoffrey Chan \* | 15 QUEEN'S ROAD CENTRAL, HONG KONG |  |
| Shu Du \* |  | BOSTON |
| Andrew L. Foster \* | TEL: (852) 3740-4700 | CHICAGO |
| Chi T. Steve Kwok \* | FAX: (852) 3740-4727 | HOUSTON |
| Haiping Li \* | www.skadden.com | LOS ANGELES |
| Rory McAlpine ¨ |  | NEW YORK |
| Jonathan B. Stone \* |  | PALO ALTO |
| Paloma P. Wang ¨ |  | WASHINGTON, D.C. |
| Friven Yeoh ¨ |  | WILMINGTON |
| ¨ (Also Admitted in England & Wales) |  |  |
| \* (Also Admitted in New York) |  | ABU DHABI |
|  |  | BEIJING |
|  |  | BRUSSELS |
|  |  | FRANKFURT |
|  |  | LONDON |
|  |  | MUNICH |
|  |  | PARIS |
|  |  | SÃO PAULO |
|  |  | SEOUL |
|  |  | SINGAPORE |
|  |  | TOKYO |
|  |  | TORONTO |

---

July 3, 2025

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| |
|:---|
| **<u>VIA EDGAR</u>** |
| Ms. Erin Donahue |
| Ms. Erin Purnell |
| Division of Corporation Finance |
| Office of Manufacturing |
| U.S. Securities and Exchange Commission |
| 100 F Street, NE |
| Washington, D.C. 20549 |

---

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| | |
|:---|:---|
| **Re:** | **The Generation Essentials Group** |
|  | **Registration Statement on Form F-1** |
|  | **Filed June 24, 2025** |
|  | **File No. 333-288278** |

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Dear Ms. Donahue and Ms. Purnell,

On behalf of our client, The Generation Essentials Group, a foreign private issuer organized under the laws of the Cayman Islands (the "**Company**"), we submit to the staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") this letter setting forth the Company's responses to the comments contained in the Staff's letter dated June 30, 2025 on the Company's registration statement on Form F-1 filed on June 24, 2025.

Concurrently with the submission of this letter, the Company is filing amendment No. 1 to the registration statement on Form F-1 (the "**Registration Statement**") via EDGAR with the Commission. The Staff's comments are repeated below in bold and are followed by the Company's responses. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.

Securities and Exchange Commission

July 3, 2025

<u>Registration Statement on Form F-1 filed June 24, 2025</u>

<u>General</u>

**1.** **Please revise your registration statement to include the unaudited financial statements of Black Spade Acquisition II Co. through the three months ended March 31, 2025. See Rule 15-01(e) of Regulation S-K.** 

In response to the Staff's comment, the Company has included the unaudited financial statements of Black Spade Acquisition II Co. through the three months ended March 31, 2025 in the Registration Statement.

**2.** **Your disclosure appears to be inconsistent with regards to how many shares and warrants you are registering in this offering. For instance, we note discrepancies regarding the amount offered on the Cover Page, in The Offering, the legal opinion, and the filing fee table. Please revise your disclosure to clarify the amount of shares and warrants you are registering. See Item 501 of Regulation S-K.** 

In response to the Staff's comment, the Company has revised the disclosure on the cover page of the Registration Statement.

*\* \* \**

 

Securities and Exchange Commission

July 3, 2025

If you have any questions regarding the Draft Registration Statement, please contact the undersigned by phone at +852 3740 4858 or via email at shu.du@skadden.com.

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| |
|:---|
| Very truly yours, |
| /s/ Shu Du |
| Shu Du |

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cc: Giampietro Baudo, Chief Executive Officer, The Generation Essentials Group Samuel Chao, Director and Chief Financial Officer, The Generation Essentials Group