Correspondence 0001213900-24-017812 from Intelligent Group Ltd (INTJ)
Intelligent Group Ltd
Date: Feb. 28, 2024 · CIK: 0001916416 · Accession: 0001213900-24-017812
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File numbers found in text: 333-272136
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CORRESP
1
filename1.htm
February 28, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division
of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Intelligent Group Limited
Registration Statement on Form
F-1
File No. 333-272136
Ladies and Gentlemen:
Pursuant to Rule 461 of the General
Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request
of Intelligent that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective
at 5:00 p.m. Washington D.C. time on February 28, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General
Rules and Regulations under the Act, the undersigned advises that it intends to distribute approximately 350 copies of the Preliminary
Prospectus dated November 21, 2023 to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it
has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
WESTPARK CAPITAL, INC.
By:
/s/ Jason Stern
Name:
Jason Stern
Title:
Chief Operating Officer
1800
Century Park East, Suite 220, Los Angeles, CA 90067 310 843-9300