Correspondence 0001213900-24-013968 from Nocturne Acquisition Corp (CIK 0001837344)
Nocturne Acquisition Corp (CIK 0001837344)
Date: Feb. 14, 2024 · CIK: 0001837344 · Accession: 0001213900-24-013968
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File numbers found in text: 333-273986
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CORRESP
1
filename1.htm
NOCTURNE
ACQUISITION CORPORATION
P.O.
Box 25739
Santa
Ana, CA 92799
February
14, 2024
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 Wednesday, February 14, 2024, 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