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
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CORRESP 1 filename1.htm 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