Correspondence 0001193125-23-280490 from Lucas GC Ltd (LGCL)
Lucas GC Ltd
Date: Nov. 20, 2023 · CIK: 0001954694 · Accession: 0001193125-23-280490
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File numbers found in text: 001-41658, 333-270107
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CORRESP 1 filename1.htm CORRESP November 20, 2023 VIA EDGAR Mr. Dave Edgar Ms. Christine Dietz Ms. Lauren Pierce Mr. Matthew Crispino Division of Corporate Finance Office of Technology U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Lucas GC Limited (CIK No. 0001954694) Registration Statement on Form F-1 (File No. 333-270107) Registration Statement on Form 8-A (File No. 001-41658) Withdrawal of Acceleration Request Dear Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on November 15, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statements for November 20, 2023 at 4:05 p.m. ET, or as soon as thereafter practicable in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statements be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date. [Signature page follows] Very truly yours, Lucas GC Limited By: /s/ Howard Lee Name: Howard Lee Title: Chairman and Chief Executive Officer [Signature Page — Withdrawal of Acceleration Request Letter — Company]