# CORRESP — ETOILES CAPITAL GROUP CO., LTD  (EFTY)  (CIK 0002058349)

> <strong>ETOILES CAPITAL GROUP CO., LTD  (EFTY)  (CIK 0002058349) → SEC staff</strong> · filed 2025-09-18 · ticker EFTY · SIC 8742

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001213900-25-088797
- **Form:** CORRESP
- **Filer:** ETOILES CAPITAL GROUP CO., LTD  (EFTY)  (CIK 0002058349)
- **CIK:** 0002058349
- **Ticker:** EFTY
- **Filed:** 2025-09-18
- **SIC industry:** 8742
- **HQ:** Sheung Wang

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/2058349/000121390025088797/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=2058349&type=UPLOAD&dateb=&owner=include&count=40

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, ETOILES CAPITAL GROUP CO., LTD  (EFTY)  (CIK 0002058349) (CIK 0002058349), filed 2025-09-18, accession 0001213900-25-088797. Retrieved via MORVS 2026-11-06 from https://api.morvs.ai/comment-letter/0001213900-25-088797.

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*[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*