# EDGAR Filing Document

**Accession Number:** 0001922097
**File Stem:** 0000000000-23-001051
**Filing Date:** 2023-2
**Character Count:** 11878
**Document Hash:** 845c84ace87d2ec89e78c40ad0af5fe9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001051.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0000000000-23-001051

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lanvin Group Holdings Ltd
- **CENTRAL INDEX KEY:** 0001922097
- **STANDARD INDUSTRIAL CLASSIFICATION:** APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3701-02, TOWER S2, BUND FINANCE CENTER
- **STREET 2:** 600 ZHONGSHAN RD EAST NO.2
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200010
- **BUSINESS PHONE:** (86)13636579351

**MAIL ADDRESS:**
- **STREET 1:** 3701-02, TOWER S2, BUND FINANCE CENTER
- **STREET 2:** 600 ZHONGSHAN RD EAST NO.2
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200010
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-23-003604

## Text-Extract

```

United States securities and exchange commission logo

                               February 1, 2023

       David Chan
       Executive President
       Lanvin Group Holdings Ltd
       3701-02, Tower S2, Bund Finance Center
       600 Zhongshan Rd East No.2,
       Shanghai, 200010, China

                                                        Re: Lanvin Group
Holdings Ltd
                                                            Registration
Statement on Form F-1
                                                            Filed January 6,
2023
                                                            File No. 333-269150

       Dear David Chan:

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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.

       Registration Statement on Form F-1

       Cover Page

   1.                                                   Provide prominent
disclosure about the legal and operational risks associated with being
                                                        based in or having the
majority of the company   s operations in China. Your disclosure
                                                        should make clear
whether these risks could result in a material change in your operations
                                                        and/or the value of the
securities you are registering for sale or could significantly limit or
                                                        completely hinder your
ability to offer or continue to offer securities to investors and
                                                        cause the value of such
securities to significantly decline or be worthless. Your disclosure
                                                        should address how
recent statements and regulatory actions by China   s government, such
                                                        as those related to the
use of variable interest entities and data security or anti-monopoly
                                                        concerns, have or may
impact the company   s ability to conduct its business, accept
 David Chan
FirstName LastNameDavid
Lanvin Group Holdings Ltd Chan
Comapany1,NameLanvin
February   2023       Group Holdings Ltd
February
Page 2 1, 2023 Page 2
FirstName LastName
         foreign investments, or list on a U.S. or other foreign exchange.
Please disclose whether
         and how the Holding Foreign Companies Accountable Act and related
regulations will
         affect your company. Your prospectus summary should address, but not
necessarily be
         limited to, the risks highlighted on the prospectus cover page.
Liquidity and Capital Resources, page 102

2.       In light of the significant number of redemptions and the unlikelihood
that the company
         will receive significant proceeds from exercises of the warrants
because of the disparity
         between the exercise price of the warrants and the current trading
price of your ordinary
         shares, expand your discussion of capital resources to address any
changes in the
         company   s liquidity position since the business combination. If the
company is likely to
         have to seek additional capital, discuss the effect of this offering
on the company   s ability
         to raise additional capital.
3.       Please expand your discussion here to reflect the fact that this
offering involves the
         potential sale of a substantial portion of shares for resale and
discuss how such sales could
         impact the market price of the company   s common stock. Your
discussion should
         highlight the fact that Fosun International Limited, a beneficial
owner of approximately
         65% of your outstanding shares, will be able to sell all of its shares
for so long as the
         registration statement of which this prospectus forms a part is
available for use.
Compensation of Directors and Executive Officers, page 156

4.       Please update your compensation disclosure to reflect the fiscal year
ended December 31,
         2022.
General

5.       It is inappropriate for counsel to include in its opinion assumptions
that are overly broad,
         that assume away the relevant issue or that assume any of the material
facts underlying
         the opinion or any readily ascertainable facts. Please ask counsel to
support
         the assumption in Section 2.3 of Exhibit 5.1 and assumptions (i) and
(ii) in the last
         paragraph on page 2 of Exhibit 5.2. Refer to Section II.B.3.a of Staff
Legal Bulletin No.
         19.
        We remind you that the company and its management are responsible for
the accuracy
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.

       Please contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920
with any
questions.
 David Chan
Lanvin Group Holdings Ltd
February 1, 2023
Page 3

FirstName LastNameDavid Chan             Sincerely,
Comapany NameLanvin Group Holdings Ltd
                                         Division of Corporation Finance
February 1, 2023 Page 3                  Office of Manufacturing
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 1, 2023

David Chan  
Executive President  
Lanvin Group Holdings Ltd  
3701-02, Tower S2, Bund Finance Center  
600 Zhongshan Rd East No.2,  
Shanghai, 200010, China

**Re: Lanvin Group Holdings Ltd  
Registration Statement on Form F-1  
Filed January 6, 2023  
File No. 333-269150**

Dear David Chan:

We have limited our review of your registration statement to those issues we have addressed in our 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.

# Registration Statement on Form F-1

# Cover Page

1. Provide prominent disclosure about the legal and operational risks associated with being based in or having the majority of the company’s operations in China. Your disclosure should make clear whether these risks could result in a material change in your operations and/or the value of the securities you are registering for sale or could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. Your disclosure should address how recent statements and regulatory actions by China’s government, such as those related to the use of variable interest entities and data security or anti-monopoly concerns, have or may impact the company’s ability to conduct its business, accept

David Chan
Lanvin Group Holdings Ltd
February 1, 2023
Page 2

foreign investments, or list on a U.S. or other foreign exchange. Please disclose whether and how the Holding Foreign Companies Accountable Act and related regulations will affect your company. Your prospectus summary should address, but not necessarily be limited to, the risks highlighted on the prospectus cover page.

Liquidity and Capital Resources, page 102

2. In light of the significant number of redemptions and the unlikelihood that the company will receive significant proceeds from exercises of the warrants because of the disparity between the exercise price of the warrants and the current trading price of your ordinary shares, expand your discussion of capital resources to address any changes in the company's liquidity position since the business combination. If the company is likely to have to seek additional capital, discuss the effect of this offering on the company's ability to raise additional capital.

3. Please expand your discussion here to reflect the fact that this offering involves the potential sale of a substantial portion of shares for resale and discuss how such sales could impact the market price of the company's common stock. Your discussion should highlight the fact that Fosun International Limited, a beneficial owner of approximately 65% of your outstanding shares, will be able to sell all of its shares for so long as the registration statement of which this prospectus forms a part is available for use.

Compensation of Directors and Executive Officers, page 156

4. Please update your compensation disclosure to reflect the fiscal year ended December 31, 2022.

General

5. It is inappropriate for counsel to include in its opinion assumptions that are overly broad, that assume away the relevant issue or that assume any of the material facts underlying the opinion or any readily ascertainable facts. Please ask counsel to support the assumption in Section 2.3 of Exhibit 5.1 and assumptions (i) and (ii) in the last paragraph on page 2 of Exhibit 5.2. Refer to Section II.B.3.a of Staff Legal Bulletin No. 19.

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

Please contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any questions.

David Chan
Lanvin Group Holdings Ltd
February 1, 2023
Page 3

Sincerely,

Division of Corporation Finance
Office of Manufacturing