Correspondence 0001193125-23-088274 from Lucas GC Ltd (LGCL)
Lucas GC Ltd
Date: March 31, 2023 · CIK: 0001954694 · Accession: 0001193125-23-088274
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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 Withdrawal of Acceleration Request - Registration Statement on Form F-1/A (File No. 333-270107) Dear Sir or Madam: Reference is made to our letter, filed as correspondence via EDGAR on March 31, 2023 in which we requested the effective date of the above-captioned Registration Statement (File No. 333-270107) on Form F-1/A be accelerated so that it would be declared effective at 5:00 p.m. EST on Friday, March 31, 2023, or as soon as thereafter practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We withdraw the request and we are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. Very truly yours, /s/ Howard Lee Howard Lee Chief Executive Officer cc: DLA Piper UK LLP ArentFox Schiff LLP