Correspondence 0001493152-24-046890 from Ming Shing Group Holdings Ltd (MSW) (CIK 0001956166) (MSW)
Ming Shing Group Holdings Ltd (MSW) (CIK 0001956166)
Date: Nov. 19, 2024 · CIK: 0001956166 · Accession: 0001493152-24-046890
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File numbers found in text: 333-281817
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CORRESP
1
filename1.htm
Ming
Shing Group Holdings Limited
November
19, 2024
Via
EDGAR
United
States Securities and Exchange Commission (the “Commission”)
Division
of Corporate Finance
Office
of Real Estate & Construction
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Ameen Hamady
Kristina Marrone
Kibum Park
Pam Long
Re: Ming
Shing Group Holdings Limited
Registration
Statement on Form F-1, As Amended (“Registration Statement”)
Initially
Filed on August 28, 2024
File
No. 333-281817
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Ming Shing Group Holdings Limited (the “Company”),
respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement (File No. 333-281817),
and permit said Registration Statement to become effective at 5:00 p.m. (Eastern Time) on November 21, 2024, or as soon thereafter as
practicable.
The
Company hereby authorizes Daniel D. Nauth, an attorney with our outside legal counsel, Nauth LPC, to orally modify or withdraw this request
for acceleration.
Please
contact Daniel D. Nauth of Nauth LPC at (416) 477-6031 with any questions with respect to this request.
Sincerely,
Ming Shing Group Holdings Limited
/s/ Chi Ming Lam
Chi Ming Lam
Chairman of the Board and Chief Executive Officer
cc: Daniel
D. Nauth, Nauth LPC