# EDGAR Filing Document

**Accession Number:** 0001954694
**File Stem:** 0000000000-23-001670
**Filing Date:** 2023-2
**Character Count:** 6405
**Document Hash:** 1544c2604a7be616cc12e65bf99a8094
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001670.hdr.sgml**: 20240402

**ACCESSION NUMBER**: 0000000000-23-001670

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230217

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lucas GC Ltd
- **CENTRAL INDEX KEY:** 0001954694
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06466

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 5A01, 4TH FLOOR, AIR CHINA BUILDING
- **STREET 2:** XIAOYUN ROAD, SANYUANQIAO, CHAOYANG,
- **CITY:** BEIJING
- **STATE:** F4
- **ZIP:** 100027
- **BUSINESS PHONE:** (86) 18500976532

**MAIL ADDRESS:**
- **STREET 1:** ROOM 5A01, 4TH FLOOR, AIR CHINA BUILDING
- **STREET 2:** XIAOYUN ROAD, SANYUANQIAO, CHAOYANG,
- **CITY:** BEIJING
- **STATE:** F4
- **ZIP:** 100027
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950123-22-012526

## Text-Extract

```

United States securities and exchange commission logo

                             February 17, 2023

       Howard Lee
       Chief Executive Officer
       Lucas GC Ltd
       Room 5A01, 4th Floor
       Air China Building, Xiaoyun Road
       Sanyuanqiao, Chaoyang District
       Beijing 100027, China

                                                        Re: Lucas GC Ltd
                                                            Amendment No. 2 to
Draft Registration Statement on Form F-1
                                                            Submitted February
3, 2023
                                                            CIK No. 0001954694

       Dear Howard Lee:

              We have reviewed your amended draft registration statement and
have the following
       comment. In our comment, we may ask you to provide us with information
so we may better
       understand your disclosure.

              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 our 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
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form F-1 submitted February 3, 2023

       Cover Page

   1.                                                   To the extent you
intend to proceed with your offering if your NASDAQ listing is denied,
                                                        revise your cover page
to indicate that the offering is not contingent
                                                        on NASDAQ approval of
your listing application and that if the shares are
                                                        not approved for
listing, you may experience difficulty selling your shares. Ensure similar
                                                        disclosure is included
in your risk factor disclosure.
 Howard Lee
FirstName LastNameHoward Lee
Lucas GC Ltd
Comapany17,
February  NameLucas
            2023    GC Ltd
February
Page 2 17, 2023 Page 2
FirstName LastName
        You may contact Dave Edgar, Senior Staff Accountant, at (202) 551-3459
or Christine
Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions
regarding comments on
the financial statements and related matters. Please contact Lauren Pierce,
Staff Attorney, at
(202) 551-3887 or Matthew Crispino, Staff Attorney, at (202) 551-3456 with any
other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:      Yang Ge

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 17, 2023

Howard Lee  
Chief Executive Officer  
Lucas GC Ltd  
Room 5A01, 4th Floor  
Air China Building, Xiaoyun Road  
Sanyuanqiao, Chaoyang District  
Beijing 100027, China

**Re: Lucas GC Ltd**

**Amendment No. 2 to Draft Registration Statement on Form F-1**

**Submitted February 3, 2023**

**CIK No. 0001954694**

Dear Howard Lee:

We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

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 our 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 comment and your amended draft registration statement or filed registration statement, we may have additional comments.

Draft Registration Statement on Form F-1 submitted February 3, 2023

# Cover Page

1. To the extent you intend to proceed with your offering if your NASDAQ listing is denied, revise your cover page to indicate that the offering is not contingent on NASDAQ approval of your listing application and that if the shares are not approved for listing, you may experience difficulty selling your shares. Ensure similar disclosure is included in your risk factor disclosure.

Howard Lee
Lucas GC Ltd
February 17, 2023
Page 2

You may contact Dave Edgar, Senior Staff Accountant, at (202) 551-3459 or Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have questions regarding comments on the financial statements and related matters. Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or Matthew Crispino, Staff Attorney, at (202) 551-3456 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Yang Ge