# EDGAR Filing Document

**Accession Number:** 0001899658
**File Stem:** 0000000000-23-000115
**Filing Date:** 2023-1
**Character Count:** 5618
**Document Hash:** 2f30ea4671386d52461742e7fe9b3a18
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000115.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0000000000-23-000115

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WANG & LEE GROUP, Inc.
- **CENTRAL INDEX KEY:** 0001899658
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **IRS NUMBER:** 002063700
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 5/F WING TAI FACTORY BUILDING,
- **STREET 2:** 3 TAI YIP STREET, KWUN TONG, KOWLOON
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852 2889 1313

**MAIL ADDRESS:**
- **STREET 1:** 5/F WING TAI FACTORY BUILDING,
- **STREET 2:** 3 TAI YIP STREET, KWUN TONG, KOWLOON
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 0000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-000784

## Text-Extract

```

United States securities and exchange commission logo

                            January 4, 2023

       Pui Lung Ho
       Chief Executive Officer
       WANG & LEE GROUP, Inc.
       5/F Wing Tai Factory Building
       3 Tai Yip Street, Kwun Tong,
       Kowloon, Hong Kong

                                                        Re: WANG & LEE GROUP,
Inc.
                                                            Amendment No. 7 to
Registration Statement on Form F-1
                                                            Filed December 22,
2022
                                                            File No. 333-265730

       Dear Pui Lung Ho:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, 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 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 comment, we may have additional comments.

       Amendment No. 7 to Form F-1 filed December 22, 2022

       Index to Consolidated Financial Statements, page F-1

   1.                                                   Please update your
financial statements and related disclosures throughout your
                                                        registration statement
as required by Item 8.A.4 of Form 20-F or provide the appropriate
                                                        representations in an
exhibit in accordance with Instruction 2 to Item 8.A.4.
 Pui Lung Ho
WANG & LEE GROUP, Inc.
January 4, 2023
Page 2

        You may contact William Demarest at 202-551-3432 or Isaac Esquivel at
202-551-3395
if you have questions regarding comments on the financial statements and
related
matters. Please contact Brigitte Lippmann at 202-551-3713 or Jeffrey Gabor at
202-551-2544
with any other questions.

                                                        Sincerely,
FirstName LastNamePui Lung Ho
                                                        Division of Corporation
Finance
Comapany NameWANG & LEE GROUP, Inc.
                                                        Office of Real Estate &
Construction
January 4, 2023 Page 2
cc:       Benjamin Tan, Esq.
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

January 4, 2023

Pui Lung Ho  
Chief Executive Officer  
WANG & LEE GROUP, Inc.  
5/F Wing Tai Factory Building  
3 Tai Yip Street, Kwun Tong,  
Kowloon, Hong Kong

**Re: WANG & LEE GROUP, Inc.**  
**Amendment No. 7 to Registration Statement on Form F-1**  
**Filed December 22, 2022**  
**File No. 333-265730**

Dear Pui Lung Ho:

We have reviewed your amended registration statement and have the following comment. In our comment, 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 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 comment, we may have additional comments.

Amendment No. 7 to Form F-1 filed December 22, 2022

Index to Consolidated Financial Statements, page F-1

1. Please update your financial statements and related disclosures throughout your registration statement as required by Item 8.A.4 of Form 20-F or provide the appropriate representations in an exhibit in accordance with Instruction 2 to Item 8.A.4.

Pui Lung Ho
WANG & LEE GROUP, Inc.
January 4, 2023
Page 2

You may contact William Demarest at 202-551-3432 or Isaac Esquivel at 202-551-3395 if you have questions regarding comments on the financial statements and related matters. Please contact Brigitte Lippmann at 202-551-3713 or Jeffrey Gabor at 202-551-2544 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Benjamin Tan, Esq.