Correspondence 0001193125-23-086587 from Lucas GC Ltd (LGCL)
Lucas GC Ltd
Date: March 31, 2023 · CIK: 0001954694 · Accession: 0001193125-23-086587
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File numbers found in text: 333-270107
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CORRESP 1 filename1.htm CORRESP Lucas GC Limited Room 5A01, 4th Floor, Air China Building, Xiaoyun Road Sanyuanqiao, Chaoyang District Beijing, China March 31, 2023 VIA EDGAR U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Lauren Pierce and Matthew Crispino Re: Lucas GC Limited Registration Statement on Form F-1 Filed February 28, 2023 File No. 333-270107 Dear Ms. Pierce and Mr. Crispino: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lucas GC Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. EST on Friday, March 31, 2023, or as soon as thereafter practicable. Very truly yours, /s/ Howard Lee Howard Lee Chief Executive Officer cc: DLA Piper UK LLP ArentFox Schiff LLP