# EDGAR Filing Document

**Accession Number:** 0001941500
**File Stem:** 0000000000-23-001747
**Filing Date:** 2023-2
**Character Count:** 6372
**Document Hash:** 5a91822fbaa785ccbdddbe83a57b8ce6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001747.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0000000000-23-001747

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Multi Ways Holdings Ltd
- **CENTRAL INDEX KEY:** 0001941500
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS MANUFACTURING INDUSTRIES [3990]
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 3E GUL CIRCLE
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 629633
- **BUSINESS PHONE:** 62875252

**MAIL ADDRESS:**
- **STREET 1:** 3E GUL CIRCLE
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 629633
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-024203

## Text-Extract

```

United States securities and exchange commission logo

                            February 22, 2023

       James Lim Eng Hock
       Chief Executive Officer
       Multi Ways Holdings Limited
       3E Gul Circle
       Singapore 629633

                                                        Re: Multi Ways Holdings
Limited
                                                            Registration
Statement on Form F-1
                                                            Filed February 8,
2023
                                                            File No. 333-269641

       Dear James Lim Eng Hock:

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

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Registration Statement on Form F-1 filed February 8, 2023

       Management
       Compensation of Executive Directors and Executive Officers, page 100

   1.                                                   Please update your
compensation disclosure to reflect the fiscal year ended December 31,
                                                        2022.
       Resale Shareholders, page Alt-5

   2.                                                   Disclosure provides MWE
Investments will beneficially own 72.62% of the shares after
                                                        the offering. Please
reconcile this with your disclosure on page 102.
 James Lim Eng Hock
FirstName
Multi WaysLastNameJames  Lim Eng Hock
           Holdings Limited
Comapany22,
February  NameMulti
            2023     Ways Holdings Limited
February
Page 2 22, 2023 Page 2
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Andi Carpenter at 202-551-3645 or Andrew Blume at
202-551-3254 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Patrick Fullem at 202-551-8337 or Jay Ingram at 202-551-3397 with any
other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
cc:      Jason Ye

```

### 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 22, 2023

James Lim Eng Hock  
Chief Executive Officer  
Multi Ways Holdings Limited  
3E Gul Circle  
Singapore 629633

# **Re: Multi Ways Holdings Limited  
Registration Statement on Form F-1  
Filed February 8, 2023  
File No. 333-269641**

Dear James Lim Eng Hock:

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

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

Registration Statement on Form F-1 filed February 8, 2023

# Management

Compensation of Executive Directors and Executive Officers, page 100

1. Please update your compensation disclosure to reflect the fiscal year ended December 31, 2022.

Resale Shareholders, page Alt-5

2. Disclosure provides MWE Investments will beneficially own 72.62% of the shares after the offering. Please reconcile this with your disclosure on page 102.

James Lim Eng Hock
Multi Ways Holdings Limited
February 22, 2023
Page 2

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

You may contact Andi Carpenter at 202-551-3645 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Please contact Patrick Fullem at 202-551-8337 or Jay Ingram at 202-551-3397 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Jason Ye