0001493152-21-030521.txt : 20220112 0001493152-21-030521.hdr.sgml : 20220112 20211206061548 ACCESSION NUMBER: 0001493152-21-030521 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kairous Acquisition Corp. Ltd CENTRAL INDEX KEY: 0001865468 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: UNIT 9-3, OVAL TOWER @ DAMANSARA, NO.685 STREET 2: JALAN DAMANSARA, 60000 TAMAN TUN DR. CITY: KUALA LUMPUR STATE: N8 ZIP: 00000 BUSINESS PHONE: 603-7733-9340 MAIL ADDRESS: STREET 1: UNIT 9-3, OVAL TOWER @ DAMANSARA, NO.685 STREET 2: JALAN DAMANSARA, 60000 TAMAN TUN DR. CITY: KUALA LUMPUR STATE: N8 ZIP: 00000 CORRESP 1 filename1.htm

December 6, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, NE

Washington, D.C. 20549

Re:

Kairous Acquisition Corp. Limited

Registration Statement on Form S-1, as amended

File No. 333-259031

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Maxim Group LLC, as exclusive underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 pm, Washington D.C. time, on December 8, 2021, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, please be advised that we have distributed as many copies of the Preliminary Prospectus dated November 19, 2021, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

[Signature Page Follows]

	MAXIM GROUP LLC

	By:	/s/ Clifford Teller
	Name:	Clifford Teller
	Title:	Executive Managing Director, Head of Investment Banking