Correspondence 0001104659-23-083343 from noco-noco Inc. (NCNC, NCNCW) (CIK 0001964021) (NCNCF)
noco-noco Inc. (NCNC, NCNCW) (CIK 0001964021)
Date: July 24, 2023 · CIK: 0001964021 · Accession: 0001104659-23-083343
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File numbers found in text: 333-271994
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CORRESP
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PRIME NUMBER HOLDING LIMITED
July 24, 2023
VIA EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re:
Prime Number Holding Limited
Registration Statement on Form F-4, as amended (File No. 333-271994)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Prime Number Holding Limited hereby requests that
the effectiveness of the above-referenced Registration Statement on Form F-4, as amended (the “Registration Statement”),
be accelerated to, and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, on July 25, 2023, or as soon thereafter
as practicable.
The registrant hereby authorizes
Arila Zhou of Robinson & Cole LLP to orally modify or withdraw this request for acceleration.
Please contact Arila Zhou
of Robinson & Cole LLP at (212) 451-2908 or azhou@rc.com with any questions you may have concerning this request, and please notify
her when this request for acceleration has been granted.
Very Truly Yours,
Prime Number Holding Limited
By:
/s/ Dongfeng Wang
Dongfeng Wang
Sole Director
cc: Arila Zhou, Esq.
Robinson & Cole LLP