# EDGAR Filing Document

**Accession Number:** 0001908705
**File Stem:** 0000000000-23-001661
**Filing Date:** 2023-2
**Character Count:** 6997
**Document Hash:** fbf428274beeae99c8fc6540fa7a493b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001661.hdr.sgml**: 20241016

**ACCESSION NUMBER**: 0000000000-23-001661

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230217

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Engine Group Holding Ltd
- **CENTRAL INDEX KEY:** 0001908705
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06097

**BUSINESS ADDRESS:**
- **STREET 1:** WORKSHOP A, 8/F, REASON GROUP TOWER
- **STREET 2:** 403 CASTLE PEAK ROAD, KWAI CHUNG
- **CITY:** NEW TERRITORIES
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 3955 2300

**MAIL ADDRESS:**
- **STREET 1:** WORKSHOP A, 8/F, REASON GROUP TOWER
- **STREET 2:** 403 CASTLE PEAK ROAD, KWAI CHUNG
- **CITY:** NEW TERRITORIES
- **STATE:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-015130

## Text-Extract

```

United States securities and exchange commission logo

                             February 17, 2023

       Andrew Lee
       Chief Executive Officer
       Global Engine Group Holding Ltd
       Room C, 19/F, World Tech Centre
       95 How Ming Street, Kwun Tong
       Kowloon, Hong Kong

                                                        Re: Global Engine Group
Holding Ltd
                                                            Amendment No. 3 to
Registration Statement on Form F-1
                                                            Filed February 8,
2023
                                                            File No. 333-266919

       Dear Andrew Lee:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 25, 2023 letter.

       Form F-1 filed February 8, 2023

       Management, page 69

   1.                                                   We note that, in
response to our prior comment 1, Mr. Lee signed the registration
                                                        statement in the
capacity of Principal Financial Officer and Principal Accounting Officer.
                                                        Please disclose
clearly, if true, that he is currently serving as your acting Principal
                                                        Financial Officer and
Principal Accounting Officer.
       General

   2.                                                   You disclose on page
ALT-1 that selling shareholders will be offering the shares at $4.50
                                                        per share but state on
the cover page that the selling shareholders will be offering the
 Andrew Lee
Global Engine Group Holding Ltd
February 17, 2023
Page 2
      shares at prevailing market prices or privately negotiated prices after
close of the initial
      public offering. Please clarify.
       You may contact Amanda Kim, Staff Accountant, at (202) 551-3241 or
Stephen
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Lauren
Pierce, Staff
Attorney, at (202) 551-3887 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.

                                                              Sincerely,
FirstName LastNameAndrew Lee
                                                              Division of
Corporation Finance
Comapany NameGlobal Engine Group Holding Ltd
                                                              Office of
Technology
February 17, 2023 Page 2
cc:       Arila Zhou
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 17, 2023

Andrew Lee  
Chief Executive Officer  
Global Engine Group Holding Ltd  
Room C, 19/F, World Tech Centre  
95 How Ming Street, Kwun Tong  
Kowloon, Hong Kong

# **Re: Global Engine Group Holding Ltd  
Amendment No. 3 to Registration Statement on Form F-1  
Filed February 8, 2023  
File No. 333-266919**

Dear Andrew Lee:

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. Unless we note otherwise, our references to prior comments are to comments in our January 25, 2023 letter.

Form F-1 filed February 8, 2023

Management, page 69

1. We note that, in response to our prior comment 1, Mr. Lee signed the registration statement in the capacity of Principal Financial Officer and Principal Accounting Officer. Please disclose clearly, if true, that he is currently serving as your acting Principal Financial Officer and Principal Accounting Officer.

General

2. You disclose on page ALT-1 that selling shareholders will be offering the shares at $4.50 per share but state on the cover page that the selling shareholders will be offering the

Andrew Lee
Global Engine Group Holding Ltd
February 17, 2023
Page 2

shares at prevailing market prices or privately negotiated prices after close of the initial public offering. Please clarify.

You may contact Amanda Kim, Staff Accountant, at (202) 551-3241 or Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Arila Zhou