SRSEC Reporting Desk

WORK Medical Technology Group LTD (WOK) – SEC staff letter

2026-03-12 · Re: 20-F filed January 30, 2026 · Accession 0000000000-26-002536 · 1 staff comment(s) issued

Company response(s): 2026-03-20

Auditor & Audit ReportExhibits, Certifications & Signatures

2026-03-12 · 20-F filed January 30, 2026 · Comment 1 · Item 19, page 155 Agreed to revise
Staff comment: Please revise the accountant's consent in Exhibit 15.2 to include the complete file number of the Form F-3. Also, please include a consent that covers the audit report on your September 30, 2025 financial statements. See the guidance in Item 6 of Form F-3. letter →
Company response: to the Staff’s comments, our former auditor, WWC, P.C. has revised Exhibit 15.2 to include the complete file number on Form F-3 (File No. 333-289943), filed with the Commission on August 29, 2025 and went effect on September 15, 2025. In addition, our current auditor, HTL International, LLC, has provided their consent in a separate Exhibit 15.3 covering the audit report relating to our consolidated financial statements for the year ended September 30, 2025. We have filed Amendment No. 1 to Form 20-F to reflect these revisions. We appreciate the assistance the Staff has provided with its comments. response letter →
Auditor & Audit ReportExhibits, Certifications & Signatures

Full letter on EDGAR → · Filing index · All WORK Medical Technology Group LTD (WOK) correspondence

Auditor & Audit Report – what to check: Before filing, confirm the audit report is signed, dated, covers all periods presented and the auditor is PCAOB-registered.

Exhibits, Certifications & Signatures – what to check:

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