Correspondence 0001213900-24-006070 from ARB IOT Group Ltd (ARBB)

ARB IOT Group Ltd
Date: Jan. 24, 2024 · CIK: 0001930179 · Accession: 0001213900-24-006070

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File numbers found in text: 333-275235

Date

Jan. 24, 2024

Author

Chief

Form

CORRESP

Company

ARB IOT Group Ltd

Letter

ARB IOT GROUP LIMITED

2F-09, Pusat Perdagangan IOI

No. 1 Persiaran Puchong Jaya Selatan,

Bandar Puchong Jaya, 47100 Puchong, Selangor, Malaysia

January 24, 2024

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Attn: Marion Graham

Re: ARB IOT Group Limited

Registration Statement on Form F-1

File No. 333-275235

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement of ARB IOT Group Limited so that it will become effective at 4:00 p.m., Eastern Time, on Thursday, January 25, 2024, or as soon thereafter as practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

Very
truly yours,
ARB
IOT Group Limited

Show Raw Text

CORRESP
1
filename1.htm

ARB
IOT GROUP LIMITED

2F-09,
Pusat Perdagangan IOI

No.
1 Persiaran Puchong Jaya Selatan,

Bandar
Puchong Jaya, 47100 Puchong, Selangor, Malaysia

January
24, 2024

Via
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

Attn:
Marion Graham

    Re:
    ARB
    IOT Group Limited

    Registration
    Statement on Form F-1

    File
    No. 333-275235

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the
above-referenced Registration Statement of ARB IOT Group Limited so that it will become effective at 4:00 p.m., Eastern Time, on Thursday,
January 25, 2024, or as soon thereafter as practicable.

Please
contact Kevin (Qixiang) Sun of Bevilacqua PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness,
or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

    Very
    truly yours,

    ARB
    IOT Group Limited

    By:
    /s/
    Dato’ Sri Liew Kok Leong

    Name:
    Dato’
    Sri Liew Kok Leong

    Title:
    Chief
    Executive Officer

cc:
Kevin (Qixiang) Sun, Bevilacqua PLLC

SecProbe.io