CORRESP 1 filename1.htm

 

Prime Number Capital LLC

27F 12E 49th Street

New York, NY, 10017

 

June 13, 2025

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Ms. Keira Nakada
  Ms. Suying Li
  Mr. Brian Fetterolf
  Mr. Donald Field

 

  Re: ENIGMATIG LIMITED
    Registration Statement on Form F-1, as amended
    File No. 333-286211 (the “Registration Statement”)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”), we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 4:00 p.m., Eastern Time on June 17, 2025, or as soon thereafter as practicable.

 

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated April 24, 2025 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

 

The undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 

Please contact Ye & Associates, P.C., counsel of the representative of the underwriters, at 929-300-7489 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

 

[Signature page follows]

 

 

 

 

  Very truly yours,
     
  As representative of the underwriters
     
  Prime Number Capital LLC
     
  By: /s/ Shenghui Yang
  Name: Shenghui Yang
  Title: Chief Executive Officer