# EDGAR Filing Document

**Accession Number:** 0002068224
**File Stem:** 0000000000-25-006990
**Filing Date:** 2025-7
**Character Count:** 4757
**Document Hash:** 69cc8b9b2f8cb142f27ae078b808715a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006990.hdr.sgml**: 20260522

**ACCESSION NUMBER**: 0000000000-25-006990

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250702

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KWF Group Holding Ltd
- **CENTRAL INDEX KEY:** 0002068224
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-08007

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** OFFICE D, 22/F, TOWER A, CAPITAL TOWER
- **STREET 2:** NO. 38 WAI YIP STREET
- **CITY:** KOWLOON
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852-2332-6168

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** OFFICE D, 22/F, TOWER A, CAPITAL TOWER
- **STREET 2:** NO. 38 WAI YIP STREET
- **CITY:** KOWLOON
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001185185-25-000446

## Text-Extract

```

                                                            July 2, 2025

Chak Lam Wong
Chief Executive Officer
KWF Group Holding Limited
Office D, 22/F, Tower A, Capital Tower
No. 38 Wai Yip Street
Kowloon, Hong Kong

       Re: KWF Group Holding Limited
           Amendment No. 1 to
           Draft Registration Statement on Form F-1
           Submitted June 18, 2025
           CIK No. 0002068224
Dear Chak Lam Wong:

     We have reviewed your amended draft registration statement and have the
following
comments.

       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 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 the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments. Unless we note otherwise, any references to prior comments are to
comments in
our June 10, 2025 letter.

Amendment No. 1 to Draft Registration Statement on Form F-1
Use of Proceeds, page 51

1.     We note the revisions made in this section in response to prior comment
5; however,
       we continue to note the risk factor disclosure regarding the discretion
over the use of
       proceeds on page 45. Please revise to explain what types of business
conditions or
       events could cause you to change your use of proceeds. See Instruction 7
to Item 504
       of Regulation S-K.
 July 2, 2025
Page 2

Business, page 71

2.     We note your response to prior comment 6. Please revise to provide more
fulsome
       details regarding the public projects described on page 72. For example,
please
       describe the material terms of the individual contracts including the
term
       length (multi-year, one year, etc.), specific details of the
infrastructure developments
       and other services provided, and any material provisions or conditions
that may affect
       the completion of the project.
Note 13. Segment Reporting, page F-29

3.     We note your response to prior comment 9. Please revise to disclose the
following:
           the specific measure of profit or loss reviewed by the CODM for
making
         decisions, allocating resources, and assessing performance (ASC
280-10-50-22)
           the significant expense categories and amounts that are regularly
provided to the
         CODM and included in reported segment profit or loss, or an
explanation of the
         nature of the expense information the CODM uses to manage operations
(ASC
         280-10-50-26A and 26C)
           an amount and qualitative description of the composition of other
segment items
         (ASC 280-10-50-26B).

       Please contact Frank Knapp at 202-551-3805 or Kristina Marrone at
202-551-3429 if
you have questions regarding comments on the financial statements and related
matters. Please contact Catherine De Lorenzo at 202-551-3772 or Pam Howell at
202-551-
3357 with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Real
Estate & Construction
cc:   Jeffrey Yeung, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._