Correspondence 0001213900-24-026462 from TREASURE GLOBAL INC (TGL)
TREASURE GLOBAL INC
Date: March 27, 2024 · CIK: 0001905956 · Accession: 0001213900-24-026462
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File numbers found in text: 333-278171
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CORRESP
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Treasure Global Inc
276 5th Ave 704 739
New York, NY 10001, USA
March 27, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Treasure Global Inc Request for
Acceleration
Registration Statement
on Form S-1
File No. 333-278171
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended (the “Securities Act”), Treasure Global Inc, a Delaware corporation (the “Company”), respectfully
requests that the effective date of its Registration Statement on Form S-1 (File No. 333-278171), as amended (the “Registration
Statement”), be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Friday, March 29, 2024, or as soon thereafter
as possible.
In making this acceleration request, the Company acknowledges
that:
(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy of the disclosure in the Registration Statement; and
(iii)
the Company may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Once the Registration Statement is effective, please
orally confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Jeffrey Wofford at (646) 876-0618. We also respectfully
request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent
to our counsel, Sichenzia Ross Ference Carmel LLP, Attention: Jeffrey Wofford, by facsimile to (212) 930-9725 or email at JWofford@SRFC.LAW.
If you have any questions regarding this request,
please contact Jeffrey Wofford of Sichenzia Ross Ference Carmel LLP at (646) 876-0618.
Very truly yours,
By:
/s/ Chong Chan “Sam” Teo
Name:
Chong Chan “Sam” Teo
Title:
Chief Executive Officer
cc: Jeffrey Wofford, Sichenzia Ross Ference Carmel
LLP