Correspondence 0001104659-23-097812 from Troops, Inc. /Cayman Islands/ (TROO) (CIK 0001412095) (TROO)
Troops, Inc. /Cayman Islands/ (TROO) (CIK 0001412095)
Date: Sept. 1, 2023 · CIK: 0001412095 · Accession: 0001104659-23-097812
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File numbers found in text: 333-273175
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CORRESP
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TROOPS, Inc.
VIA EDGAR
September 1, 2023
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
Washington, D.C. 20549
Attn: Madeleine Mateo and Tonya Aldave
Re:
TROOPS, Inc..
Registration Statement on Form F-3, as mended
Initially filed July 7, 2023, as amended
File No. 333-273175
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, TROOPS, Inc. (the “Registrant”) hereby requests acceleration of effectiveness
of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on September 6, 2023, or as soon as thereafter
practicable.
Please note that we
acknowledge the following:
· should the Securities and Exchange Commission (the “Commission”) or
the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure
in the filing; and
· the Registrant 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.
Very truly yours,
/s/ Raleigh Siu Lau
Raleigh Siu Lau
President and Chief Executive Officer
cc:
Lawrence Venick, Esq.,
Loeb & Loeb LLP