0001104659-23-097812.txt : 20231004 0001104659-23-097812.hdr.sgml : 20231004 20230901170010 ACCESSION NUMBER: 0001104659-23-097812 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Troops, Inc. /Cayman Islands/ CENTRAL INDEX KEY: 0001412095 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS BUSINESS CREDIT INSTITUTION [6159] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 21/F, 8 FUI YIU KOK STREET STREET 2: TSUEN WAN CITY: NEW TERRITORIES HONG KONG STATE: F4 ZIP: 00000 BUSINESS PHONE: 852 2153 3957 MAIL ADDRESS: STREET 1: 21/F, 8 FUI YIU KOK STREET STREET 2: TSUEN WAN CITY: NEW TERRITORIES HONG KONG STATE: F4 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: TROO, Inc. DATE OF NAME CHANGE: 20211117 FORMER COMPANY: FORMER CONFORMED NAME: SGOCO Group, Ltd. DATE OF NAME CHANGE: 20110105 FORMER COMPANY: FORMER CONFORMED NAME: SGOCO Technology, Ltd. DATE OF NAME CHANGE: 20100527 CORRESP 1 filename1.htm

TROOPS, Inc.

VIA EDGAR

September 1, 2023

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Finance

Washington, D.C. 20549

Attn: Madeleine Mateo and Tonya Aldave

Re:

TROOPS, Inc..

Registration Statement on Form F-3, as mended

Initially filed July 7, 2023, as amended

File No. 333-273175

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, TROOPS, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on September 6, 2023, or as soon as thereafter practicable.

Please note that we acknowledge the following:

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,

	/s/ Raleigh Siu Lau
	Raleigh Siu Lau President and Chief Executive Officer

cc:	Lawrence Venick, Esq., Loeb & Loeb LLP