Correspondence 0001493152-23-032015 from Nature Wood Group Ltd (NWGL) (CIK 0001948294) (NWGL)
Nature Wood Group Ltd (NWGL) (CIK 0001948294)
Date: Sept. 7, 2023 · CIK: 0001948294 · Accession: 0001493152-23-032015
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CORRESP
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NATURE
WOOD GROUP LIMITED
Avenida
da Amizade no. 1287
Chong
Fok Centro Comercial, 13 E
Macau
S.A.R.
September
7, 2023
VIA
EDGAR
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities & Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Attention:
Eranga Dias / Jay Ingram
RE:
Nature
Wood Group Limited (the “Company”)
Registration
Statement on Form F-1 (File No. 333- 271425) (the “Registration Statement”)
Ladies
and Gentlemen:
The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern time on September 11,
2023, or as soon thereafter as practicable.
The
Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, has joined
in this request in a separate letter filed with the Commission today.
Please
contact Mr. Lawrence Venick of Loeb & Loeb LLP, the Company’s counsel, at +852.5600.0188 or via e-mail at lvenick@loeb.com
with any questions you may have concerning this request. In addition, please notify our counsel when this request for acceleration has
been granted.
Very
truly yours,
NATURE
WOOD GROUP LIMITED
By:
/s/
Hok Pan Se
Name:
Hok
Pan Se
Title:
Director