# EDGAR Filing Document

**Accession Number:** 0001948294
**File Stem:** 0001493152-23-002667
**Filing Date:** 2023-1
**Character Count:** 2652
**Document Hash:** cf5ac313fe9aa6b4fee083468995300f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-002667.hdr.sgml**: 20231010

**ACCESSION NUMBER**: 0001493152-23-002667

**CONFORMED SUBMISSION TYPE**: DRSLTR

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230127

**FILER**: 

**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:** DRSLTR

**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

**NATURE WOOD GROUP LIMITED**

Avenida da Amizade no. 1287

Chong Fok Centro Comercial, 13 E

Macau S.A.R

Via Edgar

January 27, 2023

Division of Corporation Finance

Office of Trade & Services

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Nature Wood Group Limited (the "Company")

Amendment No. 1 to Draft Registration Statement on Form F-1

Submitted January 3, 2023

CIK No. 0001948294

Dear SEC Officers:

We hereby provide a response to the comments issued in a letter dated January 20, 2022 (the "Staff's Letter") regarding the Company's Amendment No. 1 to Draft Registration Statement on Form F-1 (the "Draft Registration Statement"). Contemporaneously, we are filing the revised Draft Registration Statement via Edgar (the "Amended F-1").

In order to facilitate the review by the Commission's staff (the "Staff") of the Amended F-1, we have responded to the comments set forth in the Staff's Letter on a point-by-point basis. The numbered paragraphs set forth below respond to the Staff's comments and correspond to the numbered paragraph in the Staff's Letter.

**<u>Amendment No. 1 to DRS F-1 filed January 3, 2023</u>**

**<u>Report of Independent Registered Accounting Firm , page F-2</u>**

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

Response: We respectfully advise the Staff that our auditor has revised their report in response to the Staff's comment.

Please reach Lawrence Venick, the Company's outside counsel at +852.5600.0188 if you would like additional information with respect to any of the foregoing. Thank you.

Sincerely,

---

| |
|:---|
| */s/ Hok Pan Se* |
| Nature Wood Group Limited |
| Director |
| *Encl.* |

---