Correspondence 0001193125-23-088278 from Lucas GC Ltd (LGCL)
Lucas GC Ltd
Date: March 31, 2023 · CIK: 0001954694 · Accession: 0001193125-23-088278
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File numbers found in text: 333-270107
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CORRESP 1 filename1.htm CORRESP March 31, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 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) Ladies and Gentlemen: As the underwriter of the proposed offering of Lucas GC Ltd. (the “Company”), we hereby withdraw our prior letter to join the acceleration request of the Company dated March 31, 2023 for the above-referenced Registration Statement. Very truly yours, The Benchmark Company, LLC By: /s/ Michael S. Jacobs Name: Michael S. Jacobs Title: Head of Equity Capital Markets