# EDGAR Filing Document

**Accession Number:** 0001948294
**File Stem:** 0000000000-23-000650
**Filing Date:** 2023-1
**Character Count:** 5410
**Document Hash:** 8959e0c078ea0b13326ef11b4b006775
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000650.hdr.sgml**: 20231010

**ACCESSION NUMBER**: 0000000000-23-000650

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230120

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nature Wood Group Ltd
- **CENTRAL INDEX KEY:** 0001948294
- **STANDARD INDUSTRIAL CLASSIFICATION:** FORESTRY [0800]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** AVENIDA DA AMIZADE NO.1287
- **STREET 2:** CHONG FOK CENTRO COMERCIAL,13 E
- **CITY:** MACAU S.A.R
- **STATE:** N5
- **ZIP:** 000
- **BUSINESS PHONE:** 852 60385546

**MAIL ADDRESS:**
- **STREET 1:** AVENIDA DA AMIZADE NO.1287
- **STREET 2:** CHONG FOK CENTRO COMERCIAL,13 E
- **CITY:** MACAU S.A.R
- **STATE:** N5
- **ZIP:** 000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-032866

## Text-Extract

```

United States securities and exchange commission logo

                             January 20, 2023

       Kam Pang Chim
       Chief Financial Officer
       Nature Wood Group Ltd
       Avenida da Amizade no. 1287
       Chong Fok Centro Comercial, 13 E
       Macau S.A.R

                                                        Re: Nature Wood Group
Ltd
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted January
3, 2023
                                                            CIK No. 0001948294

       Dear Kam Pang Chim:

             We have reviewed your amended draft 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 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 comments apply 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 these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to DRS F-1 filed January 3, 2023

       Report of Independent Registered Accounting Firm , page F-2

   1.                                                   Please request that
your auditor provide, and amend your filing to include, a properly
                                                        dated report.
 Kam Pang Chim
FirstName  LastNameKam
Nature Wood   Group Ltd Pang Chim
Comapany
January 20,NameNature
            2023       Wood Group Ltd
January
Page 2 20, 2023 Page 2
FirstName LastName
       You may contact Mindy Hooker at 202-551-3732 or Melissa Gilmore at
202-551-3777 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Eranga Dias at 202-551-8107 or Jay Ingram at 202-551-3397 with any
other questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

January 20, 2023

Kam Pang Chim  
Chief Financial Officer  
Nature Wood Group Ltd  
Avenida da Amizade no. 1287  
Chong Fok Centro Comercial, 13 E  
Macau S.A.R

# **Re: Nature Wood Group Ltd  
Amendment No. 1 to Draft Registration Statement on Form F-1  
Submitted January 3, 2023  
CIK No. 0001948294**

Dear Kam Pang Chim:

We have reviewed your amended draft 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 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 comments apply 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 these comments and your amended draft registration statement or filed registration statement, we may have additional comments.

Amendment No. 1 to DRS F-1 filed January 3, 2023

Report of Independent Registered Accounting Firm , page F-2

1. Please request that your auditor provide, and amend your filing to include, a properly dated report.

Kam Pang Chim
Nature Wood Group Ltd
January 20, 2023
Page 2

You may contact Mindy Hooker at 202-551-3732 or Melissa Gilmore at 202-551-3777 if you have questions regarding comments on the financial statements and related matters. Please contact Eranga Dias at 202-551-8107 or Jay Ingram at 202-551-3397 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing