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Correspondence 0001193805-24-000145 from SEALSQ Corp (LAES)

SEALSQ Corp
Date: Feb. 8, 2024 · CIK: 0001951222 · Accession: 0001193805-24-000145

AI Filing Summary & Sentiment

File numbers found in text: 333-276877

Date
February 8, 2024
Author
Not clearly detected
Form
CORRESP
Company
SEALSQ Corp

Letter

Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attention: Division of Corporate Finance, Office of Manufacturing Re: SEALSQ Corp Registration Statement on Form F-1 (Registration No. 333-276877)

Dear Mr. Ecker:

SEALSQ Corp hereby requests that the effectiveness of the Registration Statement on Form F-1 (Registration No. 333-276877) be accelerated to 4:00 P.M. on February 12, 2024, 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

February 8, 2024

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.W.

Washington, D.C. 20549

Attention:

Bradley Ecker

Division of Corporate Finance, Office of Manufacturing

Re:

SEALSQ Corp

Registration Statement on Form F-1 (Registration No. 333-276877)

Dear Mr. Ecker:

SEALSQ Corp hereby requests that the effectiveness
of the Registration Statement on Form F-1 (Registration No. 333-276877) be accelerated to 4:00 P.M. on February 12, 2024, 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/ John O’Hara

    Name:  John O’Hara

    Title:  Chief Financial Officer

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