0001213900-23-098769.txt : 20240130 0001213900-23-098769.hdr.sgml : 20240130 20231227114825 ACCESSION NUMBER: 0001213900-23-098769 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

 

December 27, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

 

Re:SU Group Holdings Ltd

Registration Statement on Form F-1

File No. 333-275705

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), The Benchmark Company, LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:15 p.m. Eastern Time on December 29, 2023 or as soon thereafter as practicable.

 

Pursuant to Rule 460 under the Securities Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, 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 underwriters 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]

 

 

 

 

  Very truly yours,
   
  THE BENCHMARK COMPANY LLC
   
  By: /s/ Michael Jacobs
  Name:  Michael Jacobs
  Title: Head of Equity Capital Markets

 

 

[Signature Page to Acceleration Request]