# EDGAR Filing Document

**Accession Number:** 0002018222
**File Stem:** 0001493152-26-016578
**Filing Date:** 2026-4
**Character Count:** 24603
**Document Hash:** 135749ecec4a43be57202446c9f9c723
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-016578.hdr.sgml**: 20260414

**ACCESSION NUMBER**: 0001493152-26-016578

**CONFORMED SUBMISSION TYPE**: F-1/A

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20260414

**DATE AS OF CHANGE**: 20260414

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** 707 Cayman Holdings Ltd.
- **CENTRAL INDEX KEY:** 0002018222
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-APPAREL & ACCESSORY STORES [5600]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** K3
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** F-1/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294721
- **FILM NUMBER:** 26861597

**BUSINESS ADDRESS:**
- **STREET 1:** 5/F, AIA FINANCIAL CENTRE,
- **STREET 2:** 712 PRINCE EDWARD ROAD EAST, KOWLOON
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 0000
- **BUSINESS PHONE:** (852)34718000

**MAIL ADDRESS:**
- **STREET 1:** 5/F, AIA FINANCIAL CENTRE,
- **STREET 2:** 712 PRINCE EDWARD ROAD EAST, KOWLOON
- **CITY:** HONG KONG
- **STATE:** F4
- **ZIP:** 0000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 707 International Ltd
- **DATE OF NAME CHANGE:** 20240403

**As filed with the Securities and Exchange Commission on April 14, 2026**

**Registration No. 333-294721**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**Amendment No. 1 to**

**FORM F-1**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**707 Cayman Holdings Limited**

(Exact name of Registrant as specified in its charter)

**Not Applicable**

(Translation of Registrant's name into English)

---

| | | |
|:---|:---|:---|
| **Cayman Islands** | **5600** | **Not Applicable** |
| (State or Jurisdiction of<br> Incorporation or Organization) | (Primary Standard Industrial<br> Classification Code Number) | (I.R.S. Employer<br> Identification No.) |

---

**5/F., AIA Financial Centre**

**712 Prince Edward Road East**

**San Po Kong, Kowloon**

**Hong Kong**

**(+852) 3471 8000**

*(Address, including zip code, and telephone number, including area code, of Registrant's principal executive offices)*

**Cogency Global Inc.**

**122 East 42<sup>nd</sup> Street, 18<sup>th</sup> Floor**

**New York, New York 10168**

**800-221-0102**

*(Name, address, including zip code, and telephone number, including area code, of agent for service)*

***Copies to:***

David Ficksman/

R. Joilene Wood

Troy Gould PC

1801 Century Park East Suite 1600

Los Angeles, CA 90067-2367

Tel: (310) 553-4441

Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933.

Emerging growth company ☒

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

The term new or revised financial accounting standard refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

**The registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment that specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until this Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.**

**EXPLANATORY NOTE**

707 Cayman Holdings Limited is filing this Amendment No. 1 to its Registration Statement on Form F-1 (File No. 333-294721) as an exhibits-only filing. Accordingly, this Amendment consists of only the facing page, this explanatory note, Part II of the Registration Statement, the signature pages to the Registration Statement and the filed exhibits. The remainder of the Registration Statement is unchanged from the Registration Statement filed on March 30, 2026.

**PART II**

**INFORMATION NOT REQUIRED IN PROSPECTUS**

**ITEM 6. INDEMNIFICATION OF DIRECTORS AND EXECUTIVE OFFICERS**

Cayman Islands' laws do not prohibit or restrict a company from indemnifying its directors and officers against personal liability for any loss they may incur arising out of the Company's business, except to the extent such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. The indemnity extends only to liability for their own negligence and breach of duty other than breaches of fiduciary duty and not where there is evidence of dishonesty, willful default or fraud.

Our Amended Memorandum and Articles of Association permits, to the fullest extent permissible under Cayman Islands law, indemnification of our Executive Officers and directors against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by them, other than by reason of their own dishonesty, willful default or fraud, in connection with the execution or discharge of their duties, powers, authorities or discretion as directors or Executive Officers of our Company, including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by them in defending (whether successfully or otherwise) any civil proceedings concerning our Company or its affairs in any court whether in the Cayman Islands or elsewhere.

We have entered into indemnification agreements with each of our directors and officers. These agreements require us to indemnify these individuals to the fullest extent permitted under Cayman Islands law against liabilities that may arise by reason of their service to us, and to advance expenses incurred as a result of any proceeding against them as to which they could be indemnified, subject to our Company reserving its rights to recover the full amount of such advances in the event that he or she is subsequently found to have been negligent or otherwise have breached his or her trust or fiduciary duties to our Company or to be in default thereof, or where the Cayman Islands courts have declined to grant relief.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to Directors, Executive Officers or persons controlling us pursuant to the foregoing provisions, we have been informed that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**ITEM 7. RECENT SALES OF UNREGISTERED SECURITIES**

During the past three years, we have issued and sold the following securities without registering such securities under the Securities Act. We believe that each of the following issuances was exempt from registration under the Securities Act pursuant to Section 4(a)(2) of the Securities Act regarding transactions not involving a public Offering or in reliance on Regulation S under the Securities Act regarding sales by an issuer in offshore transactions. No underwriters were involved in these issuances of securities.

**Ordinary Shares**

---

| | | |
|:---|:---|:---|
| **Allottee** | **Date of Sale**<br> **or Issuance** | **Number of**<br> **Securities** |
| JME International Holdings Limited | February 2, 2024 | 1 |
| JME International Holdings Limited | March 13, 2024 | 999998 |
| JME International Holdings Limited | August 26, 2024 | 1 |
| JME International Holdings Limited | October 9, 2024 | 15552000 |
| Expert Core Enterprises Limited | October 9, 2024 | 940800 |
| Harmony Prime Limited | October 9, 2024 | 940800 |
| Goldstone Capital Limited | October 9, 2024 | 883200 |
| Long Vehicle Capital Limited | October 9, 2024 | 883200 |

---

**ITEM 8. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Exhibits

See "*Exhibit Index*" beginning on page II-3 of this registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Financial Statement
 Schedules

All supplement schedules are omitted because of the absence of conditions under which they are required or because the data is shown in the financial statements or notes thereto.

**ITEM 9. UNDERTAKINGS**

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the provisions described in Item 6, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue

The undersigned registrant hereby undertakes that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) For purposes of determining any liability under the Securities Act, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant under Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) For the purpose of determining any liability under the Securities Act, each post-effective amendment that contains a form of prospectus shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) For the purpose of determining liability under the Securities Act to any purchaser, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) For the purpose of determining any liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

**EXHIBIT INDEX**

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description of document** |
| 1.1 | [Form of Purchase Agreement\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex1-1.htm) |
| 4.3 | [Form of Common Warrant\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex4-3.htm) |
| 5.1 | [Opinion of Conyers Dill & Pearman regarding the validity of securities being registered\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex5-1.htm) |
| 5.2 | [Opinion of TroyGould PC regarding the enforceability of the Common Warrant](ex5-2.htm) |
| 5.3 | [Opinion of Robertsons regarding Hong Kong legal matters\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex5-3.htm) |
| 8.1 | [Opinion of Conyers Dill & Pearman regarding certain Cayman Islands tax matters\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex8-1.htm) |
| 8.2 | [Opinion of Guangdong Wesley Law Firm regarding certain PRC securities law matters\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex8-2.htm) |
| 23.1 | [Consent of ARK Pro CPA & Co\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex23-1.htm) |
| 23.3 | Consent of Conyers Dill & Pearman (included in Exhibits [5.1](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex5-1.htm) and [8.1](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex8-1.htm))\* |
| 23.4 | [Consent of TroyGould PC (included in Exhibit 5.2)](ex5-2.htm) |
| 23.5 | [Consent of Robertsons (included in Exhibit 5.3)\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex8-1.htm) |
| 23.6 | [Consent of Guangdong Wesley Law Firm\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex23-6.htm) |
| 24.1 | [Form of Power of Attorney (included on signature pages)\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/formf-1.htm#poa_001) |
| 107 | [Registration Fee Table\*](https://www.sec.gov/Archives/edgar/data/2018222/000149315226013375/ex107.htm) |

---

\* Previously filed

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form F-1 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Hong Kong, on April 14, 2026.

---

| | |
|:---|:---|
| **707 Cayman Holdings Limited** | **707 Cayman Holdings Limited** |
| By: | */s/ Cheung Lui* |
| Name: | Cheung Lui |
| Title: | Executive Director and Chief Executive Officer |

---

---

| | |
|:---|:---|
| **707 Cayman Holdings Limited** | **707 Cayman Holdings Limited** |
| By: | */s/ Chak Ka Wai* |
| Name: | Chak Ka Wai |
| Title: | Chief Financial Officer |

---

**POWER OF ATTORNEY**

We, the undersigned directors of 707 Cayman Holdings Limited and executive officers of 707 Cayman Holdings Limited and its subsidiaries hereby severally constitute and appoint, singly (with full power to act alone), our true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution in him for him and in his name, place and stead, and in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement (or any other registration statement for the same Offering that is to be effective upon filing pursuant to Rule 462(b) under the Securities Act), and to file the same, with all exhibits thereto and other documents in connection therewith, with the SEC, granting unto said attorneys-in-fact and agents, and him, full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as full to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or his substitute or substitutes may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Cheung Lui* |  | April 14, 2026 |
| Cheung Lui | Executive Director |  |
| */s/ Chak Ka Wai* |  | April 14, 2026 |
| Chak Ka Wai | Chief Financial Officer |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933 as amended, the undersigned, the duly authorized representative in the United States of America, has signed this registration statement or amendment thereto in New York, NY on April 14, 2026.

---

| | |
|:---|:---|
| By: | */s/ Colleen A. De Vries* |
| Name: | Colleen A. De Vries |
| Title: | Senior Vice President of behalf of Cogency Global, Inc. |

---

## Exhibit 5.2

**Exhibit 5.2**

![](ex5-2_001.jpg)

707 Cayman Holdings Limited

5/F., AIA Financial Centre

712 Prince Edward Road East

San Po Kong, Kowloon

Hong Kong

April 14, 2026

Re: <u>Sale of Securities registered pursuant to Registration Statement on Form F-1</u>

Ladies and Gentlemen:

We have acted as United States securities counsel to 707 Cayman Holdings Limited, an exempted company with limited liability incorporated and registered under the laws of Cayman Islands (the "**Company**"), in connection with the preparation and filing with the Securities and Exchange Commission, pursuant to the Securities Act of 1933, as amended (the "**Securities Act**"), of the Company's Registration Statement on Form F-1, as amended (File No. 333-294721) (the "**Registration Statement**"). The Company is undertaking a self-directed offering on a best efforts basis to arrange for the sale of the following securities covered by the Registration Statement (the "**Securities**"), which are to be offered and sold directly by the Company: up to 6,250,000 class A ordinary share, par value $0.02 per share (the "**Class A Ordinary Share**s") in the aggregate, of which up to 1,250,000 Class A Ordinary Shares and up to 5,000,000 common warrants to purchase Class A Ordinary Shares are issuable (the "**Warrants**").

We understand that the Securities will be issued to purchasers participating in the offering pursuant to a Purchase Agreement (the "**Purchase Agreement**") and in the manner described in the Registration Statement.

We have examined such documents and considered such legal matters as we have deemed necessary and relevant as the basis for the opinion set forth below. With respect to such examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as reproduced or certified copies, and the authenticity of the originals of those latter documents. As to questions of fact material to this opinion, we have, to the extent deemed appropriate, relied upon certain representations of certain officers of the Company. The agreements governing the Warrants contain provisions stating that they are to be governed by the laws of the State of New York. We are not licensed to practice law in any jurisdiction other than the State of California. We have assumed after conducting a comparison of the laws of the State of New York (without rendering any opinion to such effect) that such laws are in all respects identical to the laws of the State of California, without regard to the conflict of law provisions, and would not cause any of our opinions to be incorrect or misleading or cause us otherwise to change or reword our opinions. We have assumed the due authorization, execution and delivery of each such agreement by the Company in accordance with the laws of the Cayman Islands and we do not purport to pass on any matter governed by the laws of the Cayman Islands.

![](ex5-2_001.jpg)

Based upon the foregoing, and subject to the additional qualifications set forth below, we are of the opinion that the Warrants when issued, sold and delivered by the Company in accordance with and in the manner described in the Registration Statement and the Purchase Agreement, will constitute the valid and binding obligations of the Company enforceable against the Company in accordance with their terms.

The foregoing opinions are qualified to the extent that (a) enforceability may be limited by and be subject to general principles of equity, regardless of whether such enforceability is considered in a proceeding in equity or at law (including, without limitation, concepts of notice and materiality), and by bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' and debtors' rights generally (including, without limitation, any state or federal law in respect of fraudulent transfers); and (b) no opinion is expressed herein as to compliance with or the effect of federal or state securities or blue sky laws.. In addition, we express no opinion as to: the right to collect any payment to the extent that such payment constitutes a penalty, premium, forfeiture or late payment charge; the enforceability of the governing law, consent to jurisdiction and forum selection provisions contained in the Warrants; waivers of right to trial by jury or defense; or any purported right of indemnification or exculpation with respect to illegal acts, intentional torts, violation of securities laws, negligence or willful misconduct.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference made to us under the caption "Legal Matters" in the prospectus constituting part of the Registration Statement. In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act, the rules and regulations promulgated thereunder.

---

| |
|:---|
| Very truly yours, |
| ![](ex5-2_002.jpg) |
| **TROYGOULD PC** |

---