0001213900-23-098768.txt : 20240130 0001213900-23-098768.hdr.sgml : 20240130 20231227114751 ACCESSION NUMBER: 0001213900-23-098768 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SU Group Holdings Ltd CENTRAL INDEX KEY: 0001969863 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-DETECTIVE, GUARD & ARMORED CAR SERVICES [7381] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 31 HUNG TO ROAD, KWUN TONG CITY: KOWLOON STATE: K3 ZIP: 000000 BUSINESS PHONE: 85223418183 MAIL ADDRESS: STREET 1: 31 HUNG TO ROAD, KWUN TONG CITY: KOWLOON STATE: K3 ZIP: 000000 FORMER COMPANY: FORMER CONFORMED NAME: SU Group Holdings Limited DATE OF NAME CHANGE: 20230316 CORRESP 1 filename1.htm

SU Group Holdings Limited

Unit 01 – 03, 3/F, Billion Trade Centre

31 Hung To Road, Kwun Tong Kowloon,

Hong Kong

December 27, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Donald Field

Re:

SU Group Holdings Limited.

Registration Statement on Form F-1

Initially filed on May 16, 2023, as amended

File No. 333-275705

Dear Mr. Field:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SU Group Holdings Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-1 so that it will become effective at 4:15 p.m. ET on Friday, December 29, 2023, or as soon as thereafter practicable.

	Very truly yours,

	/s/ Chan Ming Dave
	Chan Ming Dave, Chief Executive Officer

cc:

Ellenoff Grossman & Schole LLP