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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

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

Letter

VIA EDGAR Attention: Lauren Pierce and Matthew Crispino 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

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CORRESP
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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