# EDGAR Filing Document

**Accession Number:** 0002025774
**File Stem:** 0000000000-25-006432
**Filing Date:** 2025-6
**Character Count:** 5904
**Document Hash:** ed3f6b6e6ae8f119eb3910569c794dd8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006432.hdr.sgml**: 20260122

**ACCESSION NUMBER**: 0000000000-25-006432

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250618

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Alps Group Inc
- **CENTRAL INDEX KEY:** 0002025774
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HEALTH SERVICES [8000]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07283

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT E-18-01 & E-18-02, LEVEL 18,
- **STREET 2:** ICON TOWER (EAST), NO.1,JALAN 1/68F,
- **CITY:** KUALA LUMPUR
- **PROVINCE COUNTRY:** N8
- **BUSINESS PHONE:** 60321631113

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT E-18-01 & E-18-02, LEVEL 18,
- **STREET 2:** ICON TOWER (EAST), NO.1,JALAN 1/68F,
- **CITY:** KUALA LUMPUR
- **PROVINCE COUNTRY:** N8

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Alps Global Holding Pubco
- **DATE OF NAME CHANGE:** 20240604
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-24-024245

## Text-Extract

```

                                                            June 18, 2025

Say Leong Lim
Chief Executive Officer and Chairman of the Board of Directors
Alps Global Holding Pubco
Unit E-18-01 & E-18-02, Level 18, Icon Tower (East)
No. 1, Jalan 1/68F, Jalan Tun Razak
50400 Kuala Lumpur
Wilayah Persekutuan, Malaysia

Tham Seng Kong
Chief Executive Officer
Alps Life Sciences Inc
Unit E-18-01 & E-18-02, Level 18, Icon Tower (East)
No. 1, Jalan 1/68F, Jalan Tun Razak
50400 Kuala Lumpur
Wilayah Persekutuan, Malaysia

       Re: Alps Global Holding Pubco
           Amendment No. 4 to Registration Statement on Form F-4
           Filed June 9, 2025
           File No. 333-284035
Dear Say Leong Lim and Tham Seng Kong:

     We have reviewed your amended registration statement and have the
following
comment(s).

        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. Unless
we note
otherwise, any references to prior comments are to comments in our April 23,
2025 letter.
 June 18, 2025
Page 2

Amendment No. 4 to Registration Statement on Form F-4
Financial Statements for Globalink Investment Inc. for the Period Ended March
31, 2025
Note 5. Related Party Transactions, page F-31

1.     We note that you had two debt transactions in which the terms were
modified and for
       which you determined that extinguishment accounting should be used.
Specifically,
       the March 24, 2025 transaction related to advances from the affiliate of
the sponsor
       and the March 5, 2025 transaction with Public Gold Marketing Sdn Bhd.
Please help
       us better understand how you determined the appropriate accounting for
these
       transactions pursuant to ASC 470-50, including how you determined it
should be
       treated as an extinguishment. Please also address how you determined
that the gain
       should be considered a debt discount and amortized over the expected
term of the
       notes. Refer to ASC 470-50-40-2 which indicates that the difference
between the
       reacquisition price of debt and the net carrying amount of the
extinguished debt shall
       be recognized currently in income in the period of extinguishment as
losses or gains
       and identified as a separate item. This guidance also notes that gains
shall not be
       amortized to future periods and that extinguishment transactions between
related
       entities may be in essence capital transactions. Please advise.
Financial Statements of Alps Global Holding Pubco, page F-103

2.     As it appears that it has been more than a year since the incorporation
of Alps Global
       Holding Pubco (Pubco) on May 14, 2024, we remind you that the Pubco is
no longer
       eligible to continue to rely on the financial statement accommodation
for a foreign
       private issuer that has been in existence less than a year to include an
audited balance
       sheet that is no more than nine months old as well as the corresponding
audited
       statements of comprehensive income, stockholders    equity and cash
flows for the
       period from the date of inception to the date of the audited balance
sheet. Please revise
       to disclose the Pubco's fiscal year end and provide updated financial
statements
       accordingly.
Exhibits

3.     Please include currently dated auditor consents. There appears to only
be a currently
       dated auditor consent for Globalink Investment Inc.
4.     Please refile Exhibit 10.43 in proper text-searchable format. It appears
that the exhibit
       is currently filed as an image. For guidance, please refer to Item 301
of Regulation S-
       T.
       Please contact Nudrat Salik at 202-551-3692 or Li Xiao at 202-551-4391
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with any other
questions.
 June 18, 2025
Page 3

                               Sincerely,

                               Division of Corporation Finance
                               Office of Industrial Applications and
                               Services
cc:   Jenny Chen-Drake, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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