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1200 G Street, Suite 800 Washington DC 20005 www.FisherBroyles.com
May 25, 2022 |
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Atten: | Beverly Singleton |
Andrew Blume
Sergio Chinos
Asia Timmons-Pierce
| Re: | Intelligent Living Application Group Inc. Registration Statement on Form F-1/A Amended on May 25, 2022 File No. 333-248684 |
Ladies and Gentlemen:
On behalf of our client, Intelligent Living Application Group Inc., a foreign private issuer organized under the laws of Cayman Islands (the “Company”), we are submitting this letter and filing herewith the Amendment No. 9 to the Registration Statement on Form F-1 (the “Registration Statement”) via EDGAR to the Commission.
To facilitate your review, we have separately delivered to you a copy of the Amendment No. 9 to the Registration Statement, marked to show changes since our last submission of the Registration Statement.
If you have any questions or further comments regarding to the Registration Statement, please contact me by phone at 703-618-2503 or via e-mail at jeffrey.li@fisherbroyles.com.
| Very truly yours, | |
| /s/ Jeffrey Li | |
| Jeffrey Li |
Enclosures
| cc: | Bong Lau, Chief Executive Officer of Intelligent Living Application Group Inc. |
Frederick Wong, Chief Financial Officer of Intelligent Living Application Group Inc.
Anthony S. Chan, CPA of Wei, Wei & Co., LLP