# EDGAR Filing Document

**Accession Number:** 0001899658
**File Stem:** 0001493152-23-002366
**Filing Date:** 2023-1
**Character Count:** 3543
**Document Hash:** 973a2301fb4e9123e4de73af9e53fe38
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-002366.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001493152-23-002366

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230124

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WANG & LEE GROUP, Inc.
- **CENTRAL INDEX KEY:** 0001899658
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **IRS NUMBER:** 002063700
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5/F WING TAI FACTORY BUILDING,
- **STREET 2:** 3 TAI YIP STREET, KWUN TONG, KOWLOON
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852 2889 1313

**MAIL ADDRESS:**
- **STREET 1:** 5/F WING TAI FACTORY BUILDING,
- **STREET 2:** 3 TAI YIP STREET, KWUN TONG, KOWLOON
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 0000

![](corresp_001.jpg)

January 24, 2023

Isabel Rivera/James Lopez

William Demarest/ Isaac Esquivel

Securities and Exchange Commission

Division of Corporate Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **WANG & LEE GROUP, Inc.** |
|  | **Amendment No. 8 to Registration Statement on Form F-1 Filed January 9, 2023** |
|  | **File** **No. 333-265730** |

---

Dear Ms. Rivera and Messrs Lopez, Demarest and Esquivel,

On behalf of our client, WANG & LEE GROUP Inc. (the "Company"), we submit to the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") this letter setting forth the Company's responses to the comments contained in the Staff's letter dated January 17, 2023. Concurrently with the submission of this letter, the Company is submitting its revised registration statement on Form F-1 (the "Revised Registration Statement") and the related exhibits via EDGAR to the Commission.

The Staff's comments are repeated below in bold and are followed by the Company's responses. We have included page references in the Revised Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.

\* \* \*

<u>Amendment No. 8 to Form F-1</u>

<u>General</u>

1. Please update the information in the prospectus as of December 31, 2022, as applicable. For example, update the information relating to exchange rates on page 48, customer submissions on page 77, supplier data on page 77, executive compensation on page 100, and related party transactions on pages 100 and 101.

*Response:*

 

Responsive to the Staff's comments, we have updated the exchange rate information on page 48, the number of registered specialist contractors on page 66, the number of privately funded projects on page 70, subcontractor/prime contractor data on pages 72 and 76, record of payment of liquidated damages to customers on page 73, customers and suppliers data on page 77, executive compensation on page 100, and related party transactions on pages 100 and 101.

If you have any questions regarding the Revised Registration Statement, please contact the undersigned by phone at (212) 930 9700 or via e-mail at btan@srf.law.

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| |
|:---|
| Very truly yours, |
| SICHENZIA ROSS FERENCE LLP |
| */s/ Benjamin Tan* |
| Benjamin Tan Esq. |

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