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SEC Comment Letter 0000000000-23-005546 to Super Group (SGHC) Ltd (SGHC)

Super Group (SGHC) Ltd
Date: May 24, 2023 · CIK: 0001878057 · Accession: 0000000000-23-005546

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File numbers found in text: 333-272014

Date
May 24, 2023
Author
Neal Manashe
Form
UPLOAD
Company
Super Group (SGHC) Ltd

Letter

United States securities and exchange commission logo May 24, 2023 Neal Manashe Chief Executive Officer Super Group (SGHC) Ltd Bordeaux Court, Les Echelons St. Peter Port, Guernsey, GY1 1AR Re:Super Group (SGHC) Ltd Registration Statement on Form F-3 Filed May 17, 2023 File No. 333-272014 Dear Neal Manashe: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Brian Leaf

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United States securities and exchange commission logo
May 24, 2023
Neal Manashe
Chief Executive Officer
Super Group (SGHC) Ltd
Bordeaux Court, Les Echelons
St. Peter Port, Guernsey, GY1 1AR
Re:Super Group (SGHC) Ltd
Registration Statement on Form F-3
Filed May 17, 2023
File No. 333-272014
Dear Neal Manashe:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Brian Leaf