SecProbe.io

CORRESP
1
filename1.htm

January
30, 2025

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Finance

100
F Street, NE

Washington,
D.C., 20549

  Attn:
  John Stickel

  Todd
Schiffman

    Re:
    Plutus
    Financial Group Limited (the “Company”)

    Registration
    Statement on Form F-1, as amended (File No. 333-276791)

    Request
    for Acceleration of Effectiveness

Ladies
and Gentlemen:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”),
Plutus Financial Group Limited hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on
Form F-1, as amended, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on February 4,
2025, or as soon thereafter as practicable.

The
Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed
public offering of the securities specified in the Registration Statement.

The
Company acknowledges the following:

 ● Should
                                            the U.S. Securities and Exchange Commission (the “Commission”) or the staff,
                                            acting pursuant to delegated authority, declare the filing effective, it does not foreclose
                                            the Commission from taking any action with respect to the filing;

 ● The
                                            action of the Commission or the staff, acting pursuant to delegated authority, in declaring
                                            the filing effective, does not relieve the Company from its full responsibility for the adequacy
                                            and accuracy of the disclosure in the filing; and

 ● The
                                            Company may not assert staff comments and the declaration of effectiveness as a defense in
                                            any proceeding initiated by the Commission or any person under the federal securities laws
                                            of the United States.

    Very Truly yours,

    Plutus Financial Group Limited

    By:
    /s/ Ting
    Kin Cheung

    Name:
    Ting Kin Cheung

    Title:
    Chief Executive Officer