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Correspondence 0001193125-23-153454 from Super Group (SGHC) Ltd (SGHC)

Super Group (SGHC) Ltd
Date: May 25, 2023 · CIK: 0001878057 · Accession: 0001193125-23-153454

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File numbers found in text: 333-272014

Date
May 25, 2023
Author
SUPER GROUP (SGHC) LIMITED
Form
CORRESP
Company
Super Group (SGHC) Ltd

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Attention: Kate Beukenkamp Re: Super Group (SGHC) Limited Registration Statement on Form F-3 (File No. 333-272014) Request for Acceleration of Effective Date

Dear Ms. Beukenkamp:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 (File No. 333-272014) (the “Registration Statement”) to become effective on May 26, 2023, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Brian Leaf of Cooley LLP, counsel to the Registrant, at (703) 456-8053.

[Signature page follows]

Very truly yours,
SUPER GROUP (SGHC) LIMITED

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CORRESP
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CORRESP

 Super Group (SGHC) Limited

Bordeaux Court, Les Echelons

 St.
Peter Port, Guernsey, GY1 1AR

 May 25, 2023

Via EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 Office of
Trade & Services

 100 F Street, N.E.

 Washington,
D.C. 20549

 Attention: Kate Beukenkamp

Re:
 Super Group (SGHC) Limited

Registration Statement on Form F-3 (File
No. 333-272014)

 Request for Acceleration of Effective Date

Dear Ms. Beukenkamp:

 In accordance with
Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced
Registration Statement on Form F-3 (File No. 333-272014) (the “Registration Statement”) to become effective on May 26, 2023, at 4:00
p.m. Eastern Time, or as soon thereafter as is practicable.

 Once the Registration Statement has been declared effective, please orally
confirm that event with Brian Leaf of Cooley LLP, counsel to the Registrant, at (703) 456-8053.

[Signature page follows]

Very truly yours,

SUPER GROUP (SGHC) LIMITED

/s/ Martine Nathan

Name: Martine Nathan

Title: General Counsel

cc:
 Justin Stock, Cooley LLP

David Boles, Cooley LLP