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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

Date
March 31, 2023
Author
/s/ Howard Lee
Form
CORRESP
Company
Lucas GC Ltd

Letter

VIA EDGAR 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

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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

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