Correspondence 0001213900-23-099490 from Nocturne Acquisition Corp (CIK 0001837344)
Nocturne Acquisition Corp (CIK 0001837344)
Date: Dec. 29, 2023 · CIK: 0001837344 · Accession: 0001213900-23-099490
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File numbers found in text: 333-273986
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CORRESP
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NOCTURNE ACQUISITION CORPORATION
P.O. Box 25739
Santa Ana, CA 92799
December 29, 2023
VIA EDGAR
Conlon Danberg
Lauren Nguyen
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Nocturne Acquisition Corporation
Registration Statement on Form S-4
(File No. 333-273986)
Originally filed on August 14, 2023, as amended
Ladies and Gentlemen:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Nocturne Acquisition Corporation (the “Registrant”) hereby requests
that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-4 to
become effective on Friday, December 29, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant requests that
it be notified of such effectiveness by a telephone call to Stephen Leitzell, Esq. of Dechert LLP, counsel to the Registrant, at (215)
994-2621 or by an email to stephen.leitzell@dechert.com.
Thank you for your assistance.
If you should have any questions, please contact Mr. Leitzell at (215) 994-2621.
Very truly yours,
/s/ Ka Seng (Thomas) Ao
Ka Seng (Thomas) Ao
Chief Financial Officer