Correspondence 0001213900-23-014201 from Inception Growth Acquisition Ltd (IGTA, IGTAR, IGTAU, IGTAW) (CIK 0001866838) (IGTA)
Inception Growth Acquisition Ltd (IGTA, IGTAR, IGTAU, IGTAW) (CIK 0001866838)
Date: Feb. 24, 2023 · CIK: 0001866838 · Accession: 0001213900-23-014201
AI Filing Summary & Sentiment
File numbers found in text: 001-41134
Referenced dates: February 23, 2023
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2206-19 Jardine House
1 Connaught Road Central
Hong Kong SAR
Direct
Main
Fax
+852-3923-1111
+852-3923-1111
+852-3923-1100
February 24, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, N.E.
Washington, D.C. 20549
Attn: Victor Rivera Melendez and David Link
Re:
Inception Growth Acquisition Ltd
Preliminary Proxy Statement on Schedule 14A
Filed February 17, 2023
File No. 001-41134
Dear SEC Officers:
On behalf of our client, Inception Growth Acquisition Limited (the
“Company”), we submit to the staff of the Division of Corporation Finance of the Commission (the “Staff”)
this letter setting forth the Company’s response to the comment issued in a letter dated February 23, 2023 (the “Staff’s
Comment”) with respect to the above-referenced Preliminary Proxy Statement on Schedule 14A filed on February 17, 2023 (the “Preliminary
Proxy Statement”). In response to the Staff’s Comment, the Company has filed Amendment No. 1 to the Preliminary Proxy
Statement (the “Amendment”) and amended pages 2 and 3 of the Amendment in response to the Staff’s Comment.
Please do not hesitate to
contact Lawrence Venick at (310) 728-5129 of Loeb & Loeb LLP with any questions or comments regarding this letter.
Sincerely,
/s/ Loeb & Loeb LLP
Loeb & Loeb LLP
cc: Cheuk Hang Chow