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Correspondence 0001193805-23-000390 from SEALSQ Corp (LAES)

SEALSQ Corp
Date: March 27, 2023 · CIK: 0001951222 · Accession: 0001193805-23-000390

AI Filing Summary & Sentiment

File numbers found in text: 333-269710

Date
March 27, 2023
Author
Not clearly detected
Form
CORRESP
Company
SEALSQ Corp

Letter

Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attention: Division of International Corporate Finance Re: SEALSQ Corp Registration Statement on Form F-1, as amended (Registration No. 333-269710)

Dear Mr. Fullem and Mr. Ewing:

SEALSQ Corp hereby requests that the effectiveness of the Registration Statement on Form F-1 (Registration No. 333-269710) be accelerated to 9:00 A.M. on Wednesday, March 29, 2023, or as soon thereafter as possible.

Please call us at 011-41-22-594-3000 or our outside legal counsel from Patterson Belknap Webb & Tyler LLP at 212-336-2301 if you have any questions.

Very truly yours,
SEALSQ Corp

Show Raw Text
CORRESP
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SEALSQ CORP

Avenue Louis-Casai 58

Contrin

Switzerland

1216

March 27, 2023

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.W.

Washington, D.C. 20549

Attention:

   Mr. Patrick
Fullem

Mr. Evan Ewing

Division of International Corporate Finance

Re:

SEALSQ Corp

Registration Statement on
Form F-1, as amended (Registration

No. 333-269710)

Dear Mr. Fullem and Mr. Ewing:

SEALSQ Corp hereby requests that the effectiveness
of the Registration Statement on Form F-1 (Registration No. 333-269710) be accelerated to 9:00 A.M. on Wednesday, March 29, 2023, or as
soon thereafter as possible.

Please call us at 011-41-22-594-3000 or our outside
legal counsel from Patterson Belknap Webb & Tyler LLP at 212-336-2301 if you have any questions.

    Very truly yours,

    SEALSQ Corp

    By:
    /s/ Carlos Moreira

    Name:  Carlos Moreira

    Title:  Chief Executive Officer

    By:
    /s/ Peter Ward

    Name:  Peter Ward

    Title:  Chief Financial Officer

cc:	Herman H. Raspé, Esq. (Patterson Belknap Webb & Tyler
LLP)