0001493152-21-030896.txt : 20220112 0001493152-21-030896.hdr.sgml : 20220112 20211209080144 ACCESSION NUMBER: 0001493152-21-030896 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211209 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

KAIROUS ACQUISITION CORP. LIMITED

Unit 9-3, Oval Tower @ Damansara,

No. 685, Jalan Damansara,

60000 Taman Tun Dr. Ismail,

Kuala Lumpur, Malaysia

December 9, 2021

VIA EDGAR & TELECOPY

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Thomas Jones / Asia Timmons-Pierce

RE:	KAIROUS ACQUISITION CORP. LIMITED (the “Company”)
	Amendment No. 3 to Registration Statement on Form S-1
	Filed: November 19, 2021
	(File No. 333- 259031) (the “Registration Statement”)

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:30 p.m. on December 13, 2021, or as soon thereafter as practicable.

The Company hereby acknowledges that:

	●	Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

	●	The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

	●	The Company 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.

[Signature page follows]

	Very truly yours,

	KAIROUS ACQUISITION CORP. LIMITED

	By:	/s/ Joseph Moh Hon Lee
	Name:	Joseph Moh Hon Lee
	Title:	Chief Executive Officer