SecProbe.io

CORRESP
1
filename1.htm

VIA
EDGAR

November
22, 2023

U.S.
Securities and Exchange Commission

Division of Corporation Finance

Office
of Manufacturing

100
F Street, NE

Washington, D.C., 20549

Attn: Alex King

    Re:
    Fenbo
                                            Holdings Limited Registration

     Statement
    on Form F-1, as amended

    File
    No. 333-274448

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton, division of Benchmark
Investments, LLC, as the representative of the underwriters (the “Representative”), hereby join in the request of Fenbo Holdings
Limited (the “Registrant”), for the acceleration of the effective date of the Registrant’s Registration Statement
on Form F-1 (File No. 333-274448) (as amended, the “Registration Statement”), so that the Registration Statement may be declared
effective at 5:00 p.m., Eastern Time, on November 27, 2023, or as soon thereafter as practicable. The undersigned, as the Representative,
confirms that it is aware of its obligations under the Securities Act.

The
undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended,
in connection with the above-referenced issue.

    Very
truly yours,

    EF Hutton, division of Benchmark Investments, LLC

    By:
    /s/ Sam Fleischman

    Name:
    Sam
    Fleischman

    Title:
    Supervisory
    Principal