United States securities and exchange commission logo

                             December 23, 2021

       Danny Yeung
       Prenetics Global Limited
       Unit 701-706, K11 Atelier King   s Road
       728 King   s Road, Quarry Bay, Hong Kong

                                                        Re: Prenetics Global
                                                            Amendment No. 2 to
Registration Statement on Form F-4
                                                            Filed December 16,
                                                            File No. 333-260928

       Dear Mr. Yeung:

             We have reviewed your amended registration statement and have the
       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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 2 to Form F-4 Filed December 16, 2021

       Cover Page

   1.                                                   Please disclose on both
the Cover Page and in the Summary of the Proxy
whether your auditor is subject to the determinations announced by
                                                        the PCAOB on December
16, 2021.
   2.                                                   Where you discuss how
cash flows through your organization, please provide cross-
                                                        references to the
condensed consolidating schedule and the consolidated financial
       Selected Historical Financial Data of Prenetics, page 48

   3.                                                   Please tell us and
clarify in Note (b) on pages 48-49 what is meant by the "elimination of
 Danny Yeung
FirstName  LastNameDanny
Prenetics Global Limited Yeung
December   NamePrenetics
               2021        Global Limited
Page 2     23, 2021 Page 2
FirstName LastName
         exchange reverse upon consolidation".
4.       We note your response to comment 5. Please address the following:
             Please present major line items in your consolidating schedules,
such as direct costs,
            and subtotals as well as disaggregated intercompany amounts, such
as separate line
            items for intercompany receivables and investment in subsidiary;
             Please further revise your consolidating schedules to also
disaggregate the parent
            company, the VIEs and its consolidated subsidiaries, the WFOEs that
are the primary
            beneficiary of the VIEs, and an aggregation of other entities that
are consolidated.
            The objective of this disclosure is to allow an investor to
evaluate the nature of assets
            held by, and the operations of, entities apart from the VIE, as
well as the nature and
            amounts associated with intercompany transactions. Any intercompany
            should be presented on a gross basis and when necessary, additional
disclosure about
            such amounts should be included in order to make the information
presented not

Risk Factors
PubCo's securities may be delisted or prohibited from being traded..., page 61

5.       Please update your disclosure regarding the HFCAA to reflect that the
         adopted rules to implement the HFCAA and that, pursuant to the HFCAA,
         has issued its report notifying the Commission of its determination
that it is unable to
         inspect or investigate completely accounting firms headquartered in
mainland China or
         Hong Kong.
Unaudited Pro Forma Condensed Combined Financial Information, page 273

6.       We note your response to comment 8. We remind you that Item 8.A.5 of
the Form 20-F
         states that if the company has published interim financial information
that covers a more
         current period than those otherwise required by the standard, the more
current interim
         financial information must be included. We note that the financial
statements for Artisan
         Acquisition Corporation have been provided for the more current period
         September 30, 2021. We would also expect the pro forma financial
information to be
         updated for the more current period. We remind you that Article 11 of
Regulation S-
         X permits the ending date of the periods included for the target
company to differ from
         those of the registrant by up to a fiscal quarter. Refer to Rule
11-02(c)(3) of Regulation S-
       You may contact Nudrat Salik at 202-551-3692 or Terence O'Brien at
202-551-3355 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Alan Campbell at 202-551-4224 or Laura Crotty at 202-551-7614 with any
 Danny Yeung
Prenetics Global Limited
December 23, 2021
Page 3

FirstName LastNameDanny Yeung
                                        Division of Corporation Finance
Comapany NamePrenetics Global Limited
                                        Office of Life Sciences
December 23, 2021 Page 3
cc:       Jonathan B. Stone, Esq.
FirstName LastName