# EDGAR Filing Document

**Accession Number:** 0001936574
**File Stem:** 0000000000-23-001827
**Filing Date:** 2023-2
**Character Count:** 8995
**Document Hash:** e7e339786fce5f0a08e229d0b71ceece
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001827.hdr.sgml**: 20240426

**ACCESSION NUMBER**: 0000000000-23-001827

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230223

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IMMRSIV Inc.
- **CENTRAL INDEX KEY:** 0001936574
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06277

**BUSINESS ADDRESS:**
- **STREET 1:** 1004, TOA PAYOH NORTH
- **STREET 2:** #04-12
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 318995
- **BUSINESS PHONE:** 65-62554645

**MAIL ADDRESS:**
- **STREET 1:** 1004, TOA PAYOH NORTH
- **STREET 2:** #04-12
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 318995
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-019424

## Text-Extract

```

United States securities and exchange commission logo

                              February 23, 2023

       Png Bee Hin
       Chief Executive Officer
       IMMRSIV Inc.
       1004, Toa Payoh North #04-12
       318995
       Republic of Singapore

                                                        Re: IMMRSIV Inc.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed February 10,
2023
                                                            File No. 333-269055

       Dear Png Bee Hin:

             We have reviewed your amended 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.

       Amendment 2 to Form F-1

       Cover Page

   1.                                                   We note the addition of
a selling shareholder offering. Please revise the registration
                                                        statement to contain
separate prospectuses for the underwritten primary offering and the
                                                        at-the-market resale
offering. Also, tell us why you have included the resale offering in
                                                        this registration
statement when the offering will not commence until after the closing of
                                                        the underwritten
offering.
       Risk Factors, page 13

   2.                                                   We note recent
instances of extreme stock price run-ups followed by rapid price declines
                                                        and stock price
volatility seemingly unrelated to company performance following a
 Png Bee Hin
IMMRSIV Inc.
February 23, 2023
Page 2
       number of recent initial public offerings, particularly among companies
with relatively
       smaller public floats. Revise to include a separate risk factor
addressing the potential for
       rapid and substantial price volatility and any known factors particular
to your offering that
       may add to this risk and discuss the risks to investors when investing
in stock where the
       price is changing rapidly. Clearly state that such volatility, including
any stock-run up,
       may be unrelated to your actual or expected operating performance and
financial
       condition or prospects, making it difficult for prospective investors to
assess the rapidly
       changing value of your stock
Consolidated Financial Statements, page F-1

3.     Provide audited financial statements that are as of a date not older
than 12 months at the
       time of filing and upon the effectiveness of the registration statement
pursuant to Item
       8. A.4 of Form 20-F or provide the appropriate representations in an
exhibit. Refer to
       Instruction 2 to Item 8.A.4.
Item 7. Recent Sales of Unregistered Securities, page II-1

4.     Please revise to include the transaction in which the selling
shareholders acquired the
       shares being offered for resale, or advise. Refer to Item 701 of
Regulation S-K.
        You may contact Joseph Kempf, Senior Staff Accountant, at (202)
551-3352 or Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Matthew Crispino,
Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202)
551-3453 with any
other questions.

                                                             Sincerely,
FirstName LastNamePng Bee Hin
                                                             Division of
Corporation Finance
Comapany NameIMMRSIV Inc.
                                                             Office of
Technology
February 23, 2023 Page 2
cc:       Meng Ding
FirstName LastName

```

### 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 23, 2023

Png Bee Hin  
Chief Executive Officer  
IMMRSIV Inc.  
1004, Toa Payoh North #04-12  
318995  
Republic of Singapore

**Re: IMMRSIV Inc.**  
**Amendment No. 1 to Registration Statement on Form F-1**  
**Filed February 10, 2023**  
**File No. 333-269055**

Dear Png Bee Hin:

We have reviewed your amended 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.

# Amendment 2 to Form F-1

# Cover Page

1. We note the addition of a selling shareholder offering. Please revise the registration statement to contain separate prospectuses for the underwritten primary offering and the at-the-market resale offering. Also, tell us why you have included the resale offering in this registration statement when the offering will not commence until after the closing of the underwritten offering.

# Risk Factors, page 13

2. We note recent instances of extreme stock price run-ups followed by rapid price declines and stock price volatility seemingly unrelated to company performance following a

Png Bee Hin  
IMMRSIV Inc.  
February 23, 2023  
Page 2

number of recent initial public offerings, particularly among companies with relatively smaller public floats. Revise to include a separate risk factor addressing the potential for rapid and substantial price volatility and any known factors particular to your offering that may add to this risk and discuss the risks to investors when investing in stock where the price is changing rapidly. Clearly state that such volatility, including any stock-run up, may be unrelated to your actual or expected operating performance and financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of your stock

# Consolidated Financial Statements, page F-1

3. Provide audited financial statements that are as of a date not older than 12 months at the time of filing and upon the effectiveness of the registration statement pursuant to Item 8.A.4 of Form 20-F or provide the appropriate representations in an exhibit. Refer to Instruction 2 to Item 8.A.4.

# Item 7. Recent Sales of Unregistered Securities, page II-1

4. Please revise to include the transaction in which the selling shareholders acquired the shares being offered for resale, or advise. Refer to Item 701 of Regulation S-K.

You may contact Joseph Kempf, Senior Staff Accountant, at (202) 551-3352 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other questions.

Sincerely,

Division of Corporation Finance Office of Technology

cc: Meng Ding