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United States securities and exchange commission logo
February 24, 2022
Danny Yeung
Director
Prenetics Global Limited
Unit 701-706, K11 Atelier King s Road
728 King s Road, Quarry Bay, Hong Kong
Re: Prenetics Global
Limited
Amendment No. 6 to
Registration Statement on Form F-4
Filed February 18,
2022
File No. 333-260928
Dear Mr. Yeung:
We have reviewed your amended registration statement and have the
following
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.
Unless we note
otherwise, our references to prior comments are to comments in our
February 14, 2022 letter.
Amendment No. 6 to the Form F-4
Financial Statements, page F-1
1. Pursuant to Rule
8-08(b) of Regulation S-X, please provide updated audited financial
statements for the year
ended December 31, 2021 for Artisan Acquisition Corporation.
Please correspondingly
update the pro forma financial information to provide a pro forma
balance sheet as of
December 31, 2021 and a pro forma income statement for the year
ended December 31,
2021. We remind you that Rule 11-02(c)(3) 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. In this regard, the financial information
for Prenetics provided
in the pro forma financial information as well as the historical
financial statements
would need to be updated through at least September 30, 2021. Refer
Danny Yeung
Prenetics Global Limited
February 24, 2022
Page 2
to Rule 11-02(c)(3) of Regulation S-X.
General
2. We note your responses to comments issued in our letter dated February
14, 2022. Please
note we are continuing to consider these responses and corresponding
revisions to your
registration statement.
You may contact Nudrat Salik at 202-551-3692 or Mary Mast at
202-551-3613 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
other
questions.
Sincerely,
FirstName LastNameDanny Yeung
Division of
Corporation Finance
Comapany NamePrenetics Global Limited
Office of Life
Sciences
February 24, 2022 Page 2
cc: Jonathan B. Stone, Esq.
FirstName LastName