# EDGAR Filing Document

**Accession Number:** 0002062440
**File Stem:** 0000000000-25-007062
**Filing Date:** 2025-7
**Character Count:** 4829
**Document Hash:** 762231c700824ff9b2a952da788618e5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007062.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0000000000-25-007062

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250703

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kyivstar Group Ltd.
- **CENTRAL INDEX KEY:** 0002062440
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO TELEPHONE COMMUNICATIONS [4812]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07844

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT 517, LEVEL 5, INDEX TOWER, DIFC
- **STREET 2:** (DUBAI INTERNATIONAL FINANCIAL CENTER)
- **CITY:** DUBAI
- **PROVINCE COUNTRY:** C0
- **BUSINESS PHONE:** 380672207271

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT 517, LEVEL 5, INDEX TOWER, DIFC
- **STREET 2:** (DUBAI INTERNATIONAL FINANCIAL CENTER)
- **CITY:** DUBAI
- **PROVINCE COUNTRY:** C0
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-026261

## Text-Extract

```

                                                              July 3, 2025

Kaan Terzioglu
Executive Chairman
Kyivstar Group Ltd.
Index Tower (East Tower) Unit 1703
Dubai (DIFC) United Arab Emirates

Kaan Terzioglu
Director
VEON Holdings B.V.
Claude Debussylaan 88
1082 MD, Amsterdam

        Re: Kyivstar Group Ltd.
            Amendment No. 1 to Registration Statement on Form F-4
            Filed June 24, 2025
            File No. 333-287802
Dear Kaan Terzioglu and Kaan Terzioglu:

     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. Unless
we note
otherwise, any references to prior comments are to comments in our June 20,
2025 letter.

Amendment No. 1 to Registration Statement on Form F-4
Questions and Answers About the Business Combination...
What are the possible sources and the extent of dilution..., page xviii

1.     We note your revised disclosure in response to prior comment 5 as it
relates to the
       change in net tangible book value per share attributable to Cohen Circle
shareholders.
       Please further revise your disclosures as follows:
 July 3, 2025
Page 2

             Remove the change in net tangible book value per share information
from the
           dilution table on page xviii.
             Revise to include an introductory paragraph to the first table on
page xix
           explaining what the table is intended to convey.
             Move the paragraph immediately preceding the first table on page
xix to precede
           the second table on that page, which is the table that your current
disclosure
           describes.
Summary of the Proxy Statement/Prospectus
JSC Kyivstar, page 1

2.     We note your revised disclosures in response to prior comment 6. Please
further revise
       here to state the total amount of revenue JSC Kyivstar generated and the
amount not
       attributable to digital products and services (i.e. mobile services,
including voice,
       message and wireless internet and fixed-line telecommunications). Also,
revise to
       remove any reference to revenue generated by Uklon in fiscal 2023 and
2024, which
       is prior to the April 2025 acquisition.
Kyivstar Management's Discussion and Analysis of Financial Condition and
Results of
Operations
Key Performance Indicators
Mobile customers, page 175

3.     We note your revised disclosures in response to prior comment 10. Please
further
       revise to indicate here, if true, that subscribers are the same as
customers, since you
       still refer to subscribers throughout.
        Please contact Melissa Kindelan at 202-551-3564 or Kathleen Collins at
202-551-
3499 if you have questions regarding comments on the financial statements and
related
matters. Please contact Aliya Ishmukhamedova at 202-551-7519 or Matthew Derby
at 202-
551-3334 with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Technology
cc:   Jennifer M. Gascoyne

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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