明月镜片过会：

　　明月镜片此次发行的保荐机构为东方证券承销保荐有限公司(简称“东方投行”)，保荐代表人为郁建、李正。这是东方投行今年保荐成功的第4单IPO项目。此前，2月1日，东方投行保荐的上海和辉光电股份有限公司过会。2月5日，东方投行保荐的江苏金智教育信息股份有限公司过会。3月31日，东方投行保荐的开勒环境科技(上海)股份有限公司过会。
　　明月镜片是一家国内领先的综合类眼镜镜片生产商。公司具备完善的产业链及一站式服务体系，拥有完备的研发、设计、生产、销售能力，业务涵盖树脂原料的研发、生产及销售，镜片光学结构、光学膜层及功能化镜片的研发及设计，树脂镜片大规模工业化生产及个性化定制生产，镜架设计及成镜的生产、销售，为市场提供品质稳定、品类齐全的眼视光产品。
　　截至2021年7月5日招股说明书签署日，上海明月实业有限公司(简称“明月实业”)持有明月镜片73.45%的股份，系明月镜片控股股东。谢公晚、谢公兴和曾少华三人直接和间接控制明月镜片83.93%表决权，为明月镜片实际控制人。
　　明月镜片拟在深交所创业板上市，计划公开发行股份不超过3358.54万股，占发行后总股本的比例不低于25%。明月镜片拟募集资金5.68亿元，分别用于高端树脂镜片扩产项目、常规树脂镜片扩产及技术升级项目、研发中心建设项目、营销网络及产品展示中心建设项目。
　　上市委会议提出问询的主要问题
　　2.报告期各期，发行人主营业务毛利率分别为44.78%、51.24%和55.40%，且持续上升。请发行人代表说明：(1)发行人与同行业可比公司毛利率存在差异的原因及合理性；(2)是否存在通过“虚假涨价”“将销售返利改为咨询费”等方式调整产品毛利率的情形。请保荐人代表发表明确意见。
　　3.请发行人代表说明关联方特劳特为其提供战略定位咨询服务的具体内容、工作成果，以及发行人的采纳落实、效果评价情况，购买上述服务的必要性及定价公允性。请保荐人代表发表明确意见。
　　需进一步落实事项
　　今年IPO过会企业一览：

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