# EDGAR Filing Document

**Accession Number:** 0001900720
**File Stem:** 0000000000-23-002065
**Filing Date:** 2023-3
**Character Count:** 12594
**Document Hash:** 58480583789bcb73684e380b7382b6b3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002065.hdr.sgml**: 20250304

**ACCESSION NUMBER**: 0000000000-23-002065

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230301

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EPWK Holdings Ltd.
- **CENTRAL INDEX KEY:** 0001900720
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** VA

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06318

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 359 CHENGYI ROAD
- **STREET 2:** DISTRICT A, BUILDING #2
- **CITY:** XIAMEN
- **STATE:** F4
- **ZIP:** 361008
- **BUSINESS PHONE:** 86 400-1286688

**MAIL ADDRESS:**
- **STREET 1:** NO. 359 CHENGYI ROAD
- **STREET 2:** DISTRICT A, BUILDING #2
- **CITY:** XIAMEN
- **STATE:** F4
- **ZIP:** 361008
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001575872-22-000779

## Text-Extract

```

United States securities and exchange commission logo

                           March 1, 2023

       Guohua Huang
       Chief Executive Officer
       EPWK Holdings Ltd.
       Building #2, District A, No. 359 Chengyi Rd.
       The third phase of Xiamen Software Park
       Xiamen City, Fujian Province
       The People   s Republic of China, 361021

                                                        Re: EPWK Holdings Ltd.
                                                            Registration
Statement on Form F-1
                                                            Filed February 9,
2023
                                                            File No. 333-269657

       Dear Guohua Huang:

              We have reviewed your 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.

       Form F-1 Filed February 9, 2023

       Capitalization, page 70

   1.                                                   Please explain to us
and disclose what the new column "As Adjusted for the Subsequent
                                                        Issuance of New Shares"
represents. Explain to us why the dollar amount of ordinary
                                                        shares in this new
column changed from the actual amount. Further, explain to us and
                                                        disclose how this new
column is to differ from the "Pro Forma As Further Adjusted" and
                                                        what the "further"
adjustments in this column are.
   2.                                                   As requested in comment
24 of our September 9, 2022 comment letter, please revise this
                                                        section to reflect your
Class B Ordinary Shares.
 Guohua Huang
FirstName  LastNameGuohua Huang
EPWK Holdings    Ltd.
Comapany
March      NameEPWK Holdings Ltd.
       1, 2023
March2 1, 2023 Page 2
Page
FirstName LastName
Taxation, page 163

3.       You state that this section is the opinion of Messina Madrid Law PA
with respect to
         United States tax law, however the exhibit index does not contain a
tax opinion from
         Messina Madrid Law PA; please advise and revise. Please revise this
section to state that
         the disclosure with respect to Cayman Islands tax law is the opinion
of Ogier.
Index to Financial Statements, page F-1

4.       Please explain to us and disclose as appropriate the reason for
changes in the reported
         dollar amounts for ordinary shares and additional paid capital on the
balance sheets and
         the statements of changes in shareholders' equity from your last
filing on December 9,
         2022.
General

5.       Please file a consent for each director nominee. Refer to Securities
Act Rule 438.
6.       We note that you filed Exhibits 10.6-10.12 in response to comments 10
and 37 of our
         September 9, 2022 comment letter. Please also briefly describe the
material terms and
         conditions of these agreements.
7.       We note Section 33 of the Amended and Restated Memorandum and Articles
of
         Association. Please revise your registration statement to clearly and
prominently describe
         the provision, including the relevant forum for litigation and any
subject matter
         jurisdiction carve out, as well as describe any risks or other impacts
on investors,
         including increased costs to bring a claim and that these provisions
can discourage claims
         or limit investors' ability to bring a claim in a judicial forum that
they find favorable. In
         addition, address any uncertainty about the enforceability of this
provision; in this regard
         we note that Section 22 of the Securities Act creates concurrent
jurisdiction for federal
         and state courts over all suits brought to enforce any duty or
liability created by the
         Securities Act or the rules and regulations thereunder.
8.       Please revise the filing fees table to include the warrants to be
issued in this offering, and
         supplementally confirm that the shares constituting the over-allotment
option have been
         included in the filing fees table.
9.       Please revise Section 6 of Exhibit 5.1 to refer to all of the sections
of the registration
         statement in which counsel is named.
10.      Please revise Exhibit 8.1 to clarify that the assumption in Section
A(2)(7) does not apply
         to the PRC or PRC Entities. Revise Section D(7) as it appears to
conflict with Section
         A(1).
11.      Please file an opinion on the legality of the warrants being offered.
Refer to Section
         II.B.1.f of Staff Legal Bulletin No. 19.
         We remind you that the company and its management are responsible for
the accuracy
 Guohua Huang
EPWK Holdings Ltd.
March 1, 2023
Page 3

and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Aamira Chaudhry at 202-551-3389 or Doug Jones at
202-551-3309 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Cara Wirth at 202-551-7127 or Lilyanna Peyser at 202-551-3222 with any
other
questions.

                                                           Sincerely,
FirstName LastNameGuohua Huang
                                                           Division of
Corporation Finance
Comapany NameEPWK Holdings Ltd.
                                                           Office of Trade &
Services
March 1, 2023 Page 3
cc:       Fang Liu, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 1, 2023

Guohua Huang
Chief Executive Officer
EPWK Holdings Ltd.
Building #2, District A, No. 359 Chengyi Rd.
The third phase of Xiamen Software Park
Xiamen City, Fujian Province
The People's Republic of China, 361021

**Re: EPWK Holdings Ltd.**
**Registration Statement on Form F-1**
**Filed February 9, 2023**
**File No. 333-269657**

Dear Guohua Huang:

We have reviewed your 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.

Form F-1 Filed February 9, 2023

Capitalization, page 70

1. Please explain to us and disclose what the new column "As Adjusted for the Subsequent Issuance of New Shares" represents. Explain to us why the dollar amount of ordinary shares in this new column changed from the actual amount. Further, explain to us and disclose how this new column is to differ from the "Pro Forma As Further Adjusted" and what the "further" adjustments in this column are.
2. As requested in comment 24 of our September 9, 2022 comment letter, please revise this section to reflect your Class B Ordinary Shares.

Guohua Huang
EPWK Holdings Ltd.
March 1, 2023
Page 2

Taxation, page 163

3. You state that this section is the opinion of Messina Madrid Law PA with respect to United States tax law, however the exhibit index does not contain a tax opinion from Messina Madrid Law PA; please advise and revise. Please revise this section to state that the disclosure with respect to Cayman Islands tax law is the opinion of Ogier.

Index to Financial Statements, page F-1

4. Please explain to us and disclose as appropriate the reason for changes in the reported dollar amounts for ordinary shares and additional paid capital on the balance sheets and the statements of changes in shareholders' equity from your last filing on December 9, 2022.

General

5. Please file a consent for each director nominee. Refer to Securities Act Rule 438.
6. We note that you filed Exhibits 10.6-10.12 in response to comments 10 and 37 of our September 9, 2022 comment letter. Please also briefly describe the material terms and conditions of these agreements.
7. We note Section 33 of the Amended and Restated Memorandum and Articles of Association. Please revise your registration statement to clearly and prominently describe the provision, including the relevant forum for litigation and any subject matter jurisdiction carve out, as well as describe any risks or other impacts on investors, including increased costs to bring a claim and that these provisions can discourage claims or limit investors' ability to bring a claim in a judicial forum that they find favorable. In addition, address any uncertainty about the enforceability of this provision; in this regard we note that Section 22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder.
8. Please revise the filing fees table to include the warrants to be issued in this offering, and supplementally confirm that the shares constituting the over-allotment option have been included in the filing fees table.
9. Please revise Section 6 of Exhibit 5.1 to refer to all of the sections of the registration statement in which counsel is named.
10. Please revise Exhibit 8.1 to clarify that the assumption in Section A(2)(7) does not apply to the PRC or PRC Entities. Revise Section D(7) as it appears to conflict with Section A(1).
11. Please file an opinion on the legality of the warrants being offered. Refer to Section II.B.1.f of Staff Legal Bulletin No. 19.

We remind you that the company and its management are responsible for the accuracy

Guohua Huang
EPWK Holdings Ltd.
March 1, 2023
Page 3

and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

You may contact Aamira Chaudhry at 202-551-3389 or Doug Jones at 202-551-3309 if you have questions regarding comments on the financial statements and related matters. Please contact Cara Wirth at 202-551-7127 or Lilyanna Peyser at 202-551-3222 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Fang Liu, Esq.