# EDGAR Filing Document

**Accession Number:** 0002039096
**File Stem:** 0000000000-25-007353
**Filing Date:** 2025-7
**Character Count:** 2778
**Document Hash:** 8a99876d58e190a427dacab1658240d4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007353.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-007353

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250711

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ELC Group Holdings Ltd.
- **CENTRAL INDEX KEY:** 0002039096
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HELP SUPPLY SERVICES [7363]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07577

**BUSINESS ADDRESS:**
- **STREET 1:** 745 LOR 5 TOA PAYOH, #03-02
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 319455
- **BUSINESS PHONE:** (65) 8850 3589

**MAIL ADDRESS:**
- **STREET 1:** 745 LOR 5 TOA PAYOH, #03-02
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 319455
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-047923

## Text-Extract

```

                                                            July 11, 2025

Leann Koh Bee Khee
Chief Executive Officer
ELC Group Holdings Ltd.
745 Lor 5 Toa Payoh
#03-02 The Lifeline Building
Singapore 319455

       Re: ELC Group Holdings Ltd.
           Amendment No. 3 to Registration Statement on Form F-1
           Filed July 9, 2025
           File No. 333-285524
Dear Leann Koh Bee Khee:

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

        Please respond to this letter by amending your registration statement
and providing
the requested information. 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 any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 3 to Registration Statement on Form F-1
Use of Proceeds, page 33

1.     You appear to be stating gross proceeds. Please revise to present the
net proceeds
       consistent with the $3.6 million on page 35.
 July 11, 2025
Page 2

        Please contact Ta Tanisha Meadows at 202-551-3322 or Joel Parker at
202-551-3651
if you have questions regarding comments on the financial statements and
related
matters. Please contact Scott Anderegg at 202-551-3342 or Taylor Beech at
202-551-4515
with any other questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._