Correspondence 0001193125-23-190809 from SUMITOMO MITSUI FINANCIAL GROUP, INC. (SMFG, SMFNF) (CIK 0001022837) (SMFG)
SUMITOMO MITSUI FINANCIAL GROUP, INC. (SMFG, SMFNF) (CIK 0001022837)
Date: July 21, 2023 · CIK: 0001022837 · Accession: 0001193125-23-190809
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File numbers found in text: 333-273003
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CORRESP
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CORRESPONDENCE
July 21, 2023
Via Edgar
Securities and Exchange Commission,
Division of Corporation Finance,
100 F Street, N.E.,
Washington,
D.C. 20549,
United States of America.
Re Sumitomo Mitsui Financial Group, Inc. Registration Statement on Form F-3, as amended (File No. 333-273003)
Ladies and Gentlemen:
Pursuant to Rule
461 under the Securities Act of 1933, as amended, Sumitomo Mitsui Financial Group, Inc. hereby respectfully requests that the effectiveness of the above-referenced Registration Statement on Form F-3 be accelerated so that it will be declared
effective at 4:00 p.m. Eastern Daylight Time, on July 24, 2023, or as soon thereafter as practicable.
It would be appreciated
if, as soon as the Registration Statement is declared effective, you would so inform Christopher Kodama at Davis Polk & Wardwell LLP at +81 3 5574 2668.
Sincerely,
Sumitomo Mitsui
Financial Group, Inc.
By:
/s/ Hirokazu Tanaka
Name: Hirokazu Tanaka
Title: Authorized Signatory
cc: Christopher Kodama
(Davis Polk & Wardwell LLP)