# EDGAR Filing Document

**Accession Number:** 0001899658
**File Stem:** 0001493152-23-009254
**Filing Date:** 2023-3
**Character Count:** 3818
**Document Hash:** f5952727b29be87dbf8a27658515e87c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-009254.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001493152-23-009254

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230328

**FILER**: 

**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:** CORRESP

**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

![](formcorresp_001.jpg)

March 28, 2023

Brigitte Lippmann/Jeffrey Gabor

William Demarest/ Isaac Esquivel

Securities and Exchange Commission

Division of Corporate Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Re: WANG & LEE GROUP, Inc.** |
|  | **Amendment No. 11 to Registration Statement on Form F-1 Filed March 21, 2023** |
|  | **File No. 333-265730** |

---

Dear Ms. Lippmann and Messrs Gabor, Demarest and Esquivel,

On behalf of our client, WANG & LEE GROUP Inc. (the "Company"), we submit to the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") this letter setting forth the Company's responses to the comments contained in the Staff's letter dated March 27, 2023. Concurrently with the submission of this letter, the Company is submitting its revised registration statement on Form F-1 (the "Revised Registration Statement") and the related exhibits via EDGAR to the Commission.

The Staff's comments are repeated below in bold and are followed by the Company's responses. We have included page references in the Revised Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.

\* \* \*

<u>Form F-1/A</u>

<u>General</u>

1. Please
 update your disclosure to discuss the China Securities Regulatory Commission (CSRC) announcement
 of the implementation of the Trial Administrative Measures of Overseas Securities Offering
 and Listing by Domestic Companies which will take effect on March 31, 2023.

*Response:*

We have updated the Company's disclosure to discuss the China Securities Regulatory Commission (CSRC)'s announcement of the implementation of the Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies which will take effect on March 31, 2023 on the cover page of the Revised Registration Statement. Additionally, we have included a new risk factor titled "The Opinions recently issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council and the New Overseas Listing Rules promulgated by the CSRC may subject us to additional compliance requirements in the future" on page [ ] of the Revised Registration Statement as well as under the Significant Risk Factors section.

If you have any questions regarding the Revised Registration Statement, please contact the undersigned by phone at (212) 930 9700 or via e-mail at btan@srf.law.

---

| |
|:---|
| Very truly yours, |
| SICHENZIA ROSS FERENCE LLP |
| */s/ Benjamin Tan* |
| Benjamin Tan Esq. |

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